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生态环境是全球经济快速发展的一大牺牲品,企业在环境破坏中所扮演的“恶徒”角色难以掩盖,但解铃还需系铃人,研究企业对承担社会责任的披露也是解决环境问题的着力点。本文综述了过去对基于社会责任报告的上市公司的环境信息披露质量的相关研究,总结研究成果以为未来的环境信息披露质量及其影响因素研究提供详尽的理论及实证依据,为提高我国现阶段的环境信息披露质量提供具体的建议。
The ecological environment is a big victim of the rapid economic development in the world. It is difficult for enterprises to cover up the role of “evil spouse” in environmental destruction. However, The focus of the problem. This paper reviews the past research on the environmental information disclosure quality of listed companies based on social responsibility reports and summarizes the research results in order to provide detailed theoretical and empirical evidence for the future environmental information disclosure quality and its influencing factors, Environmental information disclosure quality to provide specific recommendations.