环境管制和实际控制人特征与环境信息披露研究--以深交所化工制造业企业2015-2019年数据为例

以深交所化工制造业企业2015—2019年数据为研究样本,从环境管制强度和实际控制人特征两方面入手,研究二者对环境信息披露情况的影响。研究发现,同一行业中不同企业间环境信息披露质量差异较大;环境信息披露质量与环境管制强度正相关,与实际控制人控制权比例负相关。

Taking chemical manufacturing enterprises in Shenzhen Stock Exchange from 2015 to 2019 as research samples,this paper studies the impact of environmental regulation intensity and actual controller characteristics on environmental information disclosure.It is found that the quality of environmental information disclosure varies greatly among different enterprises in the same industry.The quality of environmental information disclosure is positively correlated with the intensity of environmental regulation and negatively correlated with the proportion of control rights of actual controller.