摘要本文以2012年沪市A股除金融、保险业外的上市公司的数据为研究样本，剔除ST公司及数据缺失的公司，最终获得227家样本企业。基于利益相关者理论和合法性理论，从公司治理、企业性质和行业特征三方面提出研究假设，涵盖了公司内外部因素，建立了环境信息披露水平的评价指标，通过多元线性回归模型，研究在企业运营过程中哪些因素影响企业进行环境信息披露。实证检验结果表明，企业环境信息披露水平与股权集中度正相关，与是否处于环境敏感行业显著正相关，公司规模越大，就越可能披露更多的环境信息。64851

毕业论文关键词  环境信息披露  利益相关者  合法性理论  董事会  环境敏感行业

毕业论文 外 文 摘 要

Title Influential factors of corporate environmental information disclosure: an empirical study of Chinese listed companies                   

Abstract

In this paper, based on the Shanghai A-share listed companies’ date in 2012, ruling out the financial industry and insurance industry, excluding ST companies and companies without complete date, we finally get 227 sample enterprises and conduct an empirical study on the influential factors of corporate environmental information disclosure. In this study, we build hypothesis from the corporate governance, corporate nature and characteristics of the industry based on stakeholder theory and legitimacy theory, covering internal and external factors. Then, we establish the environmental information disclosure level evaluation indexes and explore which factors affect the corporate   environmental information disclosure by using multiple linear regression model. The empirical results show that ownership concentration and environmentally sensitive industries are significant positively associated with environmental information disclosure level. Also, the larger the company is, the more likely to disclose more environmental information.

Keywords  environmental information disclosure  stakeholder  legitimacy theory  board of directors  environmentally sensitive industries

目   次

1  绪论 1

1.1  问题的提出 1

1.2  研究意义 2

1.3  研究思路、方法与结构安排 2

2  文献综述 4

2.1  公司治理因素 4

2.2  公司特征因素 5

2.3  外部因素 5

2.4  小结 6

3  理论分析与研究假说 7

3.1  理论背景 7

3.2  研究假说 8

4  实证检验 11

4.1  变量定义 11

4.2  研究模型 13

4.3  样本选择及数据来源 13

4.4  实证结果及分析 14

5  结论及建议 19

5.1  结论 19

5.2  局限性 19

5.3  政策性建议 19

结  束  语 21