基于因子分析法的环境信息披露质量评价——以采矿业上市公司为例

结合国家发布的《上市公司环境信息披露指南》,建立采矿行业环境信息披露指标体系;应用因子分析法,构建一个环境信息披露质量评价因子分析模型,对我国采矿业66家上市公司2018年的环境信息披露质量进行评价。研究发现,采矿业环境信息披露主要体现在环境治理信息、节能减排信息、环境管理信息、环境理念信息和政府相关环境信息五个方面,其中环境治理信息对采矿业上市公司环境信息披露质量影响最大,其次是节能减排信息。该结论为提高我国采矿业环境信息披露质量提供了方向,对政府加强地矿企业环境信息披露监管提供了理论依据。

Environmental Information Disclosure Quality Evaluation Based on Factor Analysis Method:Taking Listed Companies in the Mining Industry as an Example

Combined with the“Guidelines for Environmental Information Disclosure of Listed Companies”issued by the country,the paper establishes an environmental information disclosure index system for the mining industry and build a factor analysis model for the quality evaluation of environmental information disclosure by the factor analysis method.Then the paper makes an evaluation on the environmental information disclosure quality in 2018 of 66 listed companies in the mining industry.The study finds that the disclosure of environmental information in the mining industry is mainly reflected in five aspects:environmental governance information,energy conservation and emission reduction information,environmental management information,environmental concept information and government-related environmental information.Among them,environmental governance information affects the most the quality of environmental information disclosure of listed companies in the mining industry,followed by energy conservation and emission reduction information.This conclusion provides a direction for improving the quality of environmental information disclosure of the mining industry in China,and provides a theoretical basis for the government to strengthen the supervision of environmental information disclosure of geological and mining enterprises.