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本文基于组织合法性理论,以2000~2015年期间发生过负面环境事件的我国上市公司为样本,实证考察了负面环境事件对上市公司环境信息披露行为的影响。研究发现:负面环境事件发生之后,为了缓解外部压力,上市公司会增加披露环境信息;上市公司的社会声誉越高,环境信息披露水平增加幅度越大;社会声誉高的上市公司倾向于增加披露具有实质性内容的货币性环境信息,而社会声誉低的上市公司倾向于增加披露不含实质性内容的非货币性环境信息。研究结论对于完善我国上市公司环境信息披露制度具有一定的启示意义。
Based on the theory of organizational legitimacy and based on the sample of Chinese listed companies that have had negative environmental events from 2000 to 2015, this paper empirically examines the impact of negative environmental events on the environmental information disclosure of listed companies. The study found that listed companies increased the disclosure of environmental information in order to alleviate the external pressure after the negative environmental events. The higher the social reputation of listed companies, the greater the increase of environmental information disclosure level. The higher social reputation of listed companies tended to increase the disclosure The substantive content of the monetary environment information, while the social reputation of low-listed companies tend to increase the disclosure of non-monetary content without substantive information. The conclusions of the study have certain enlightenment significance for improving the environmental information disclosure system of listed companies in our country.