我国煤炭业上市公司环境信息披露及影响因素实证研究

Positive Research on Environmental Information Disclosure and Influence Factors for Coal Listed Companies in China

本文基于煤炭业上市公司2010年至2012年的年度报告、社会责任报告等经验数据,对环境信息披露指数和影响因素进行回归分析,实证结果表明:上市公司的董事会规模、两职合一、高管持股、股权集中度、环保奖惩和环境信息披露水平正相关;董事会独立性、国有股比例与环境信息披露水平没有显著的相关性。

With coal listed companies' data of annual reporting and social responsibility statement and makes regression analysis of environmental information disclosure index and influence factors are carried out in this paper.Positive research reveals that there exists positive relationship between the level of environmental information disclosure and scale of board of directors,combination of chairman of the board and CEO,executive stock-holding,equity concentration and environmental rewards and punishments.But there doesn't exist prominent relationship between the level of environmental information disclosure and independence of board of directors and state-owned equity.