公司治理结构对环境会计信息披露水平的影响

Influence of Corporate Governance Structure on Environmental Accounting Information Disclosure

当前,公司环境会计信息披露存在的问题主要包括自主披露意愿较低、相关法律法规不健全、监管力度不足、企业重视程度不够以及公司内部治理结构不完善。以140家食品饮料行业上市公司为例,构建相关模型分析发现:规模较大的董事会受到股东控制的可能性较小;董事会、监事会会议次数与披露水平呈正相关;独立董事所占比例与披露水平呈正相关。由此,提出改善董事会结构、提高监事会的监督力度、严格规范独立董事准入机制的建议,以提升公司整体的治理水平,提高公司环境会计信息披露水平。

At present,the problems of corporate environmental accounting information disclosure mainly include low willingness of independent disclosure,imperfect relevant laws and regulations,insufficient supervision,insufficient attention of enterprises and imperfect internal governance structure.Taking the listed companies in food industry as an example,the relevant model analysis shows that the larger board of directors is less likely to be controlled by shareholders;the number of meetings of the board of directors and the board of supervisors is positively correlated with the level of disclosure;the proportion of independent directors is positively correlated with the disclosure level.Therefore,it is proposed to improve the structure of the board of directors,enhance the supervision of the board of supervisors,and strictly regulate the access mechanism of independent directors to enhance the overall level of corporate governance.