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本文以我国沪深两市22家冶金行业上市公司2011~2013年的数据为样本,构建环境信息披露指数,建立多元回归模型实证研究公司特征对上市公司环境信息披露水平的影响,得出员工教育背景、公司规模、股权集中度、流通股比例与公司环境信息披露水平正相关,而独立董事比例、负债比例不显著相关的结论,并据此提出提升我国冶金行业上市公司环境信息披露水平的建议。
This paper takes the data of 22 metallurgical listed companies in Shanghai and Shenzhen from 2011 to 2013 as samples, constructs the environmental information disclosure index and establishes the multiple regression model to empirically study the influence of the characteristics of the company on the environmental information disclosure of listed companies, and draws the conclusion that employee education The background, the scale of the company, the concentration of ownership and the proportion of tradable shares are positively correlated with the disclosure level of the company’s environmental information, while the proportion of independent directors and the debt ratio are not significantly related to the conclusion, and propose the suggestions on how to improve the disclosure level of environmental information of listed companies in China’s metallurgical industry .