环境信息披露对企业价值影响文献综述

A Literature Review on the Impact of Environmental Information Disclosure on Corporate Value

我国目前正处于经济高速发展向高质量发展转型的过渡时期。随着2021年实施了史上最严格的《环境保护法》,国家政府和社会公众对企业披露的环境信息的要求不断提升。在这一背景下,本文的研究目的在于整理现有的相关文献,探讨现有文献中环境信息披露对企业价值的影响,重点关注国内外现有文献对于企业环境信息披露的动因、影响因素以及其对企业价值的影响的研究,并进行了整理分析。尽管相关学术课题已有一定的研究成果,但是对于影响环境信息披露的主要因素和企业价值的影响效果仍存在一些争议,对影响企业价值机理的研究还存在一些欠缺,需要进一步深入研究和探索。未来的研究可以关注以下方面:进一步研究在环境信息披露过程中发挥主要作用的影响因素,深入探索环境信息与企业价值的内在联系和作用机理。

China is currently in a critical period of transition from high-speed economic development to high-quality development. With the implementation of the most stringent “Environmental Protection Law” in history in 2021, the requirements of the national government and the public on the environmental information disclosed by enterprises continue to increase. In this context, the research purpose of this paper is to sort out the existing relevant literature, explore the impact of environmental information disclosure on corporate value in the existing literature, and focus on the motivations, influencing factors and The study of its impact on the value of the enterprise, and a collation analysis was carried out. Although there have been some research results on related academic topics, there are still some controversies about the main factors affecting the information disclosure of the ring and the effect of corporate value, and there are still some deficiencies in the research on the mechanism of affecting corporate value, which needs further research and exploration. Future research can focus on the following aspects: further research on the influencing factors that play a major role in the process of environmental information disclosure, and in-depth exploration of the internal relationship and mechanism of environmental information and corporate value.