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在经济飞速发展的今天,人们在享受经济发展带来的财富和便利的同时,越来越关注自身所处的生存环境。企业作为污染的主要制造者,为维系其持续经营的权利,应倾向于向社会大众披露环保等社会责任信息。文章以正当性理论为框架,考察所有权性质、企业规模等因素是否会影响企业环境信息披露的程度。研究结果发现,规模和所有权性质不同的企业在信息披露上存在显著差异。说明我国企业的环境信息披露存在“搭便车”的现象,同时,环境“知情权”的缺失也是我国企业环境信息披露水平低下的重要诱因。
Today, with the rapid economic development, people are paying more and more attention to their own living environment while enjoying the wealth and convenience brought by economic development. As a major manufacturer of pollution, enterprises should tend to disclose information on social responsibility such as environmental protection to the general public in order to maintain their rights to continue as a going concern. Based on justification theory, this article examines whether the nature of ownership, firm size and other factors will affect the degree of corporate environmental information disclosure. The findings show that there are significant differences in information disclosure among enterprises with different scales and ownership types. This shows that there is a phenomenon of “free riding” in the disclosure of environmental information in China’s enterprises. Meanwhile, the lack of environmental “right to information” is also an important incentive for the low level of corporate environmental information disclosure in China.