采矿业环境信息披露实证研究

基于社会责任的相关理论,从利益相关方、企业基本特征和治理结构三个方面对影响我国采矿业上市企业环境信息披露的因素进行实证研究,并评估了这些企业环境信息的披露水平。实证数据来源于企业发布的2010年CSR报告和年报。实证研究发现:采矿企业的环境信息披露水平很低,大企业倾向于披露更多环境信息,CSR报告对环境信息披露水平有显著的提升作用,企业治理结构、股东、债权人、外部审计机构并没有在企业环境信息披露方面发挥显著作用。最后,本文还根据研究结论提出相关的政策建议。

An Empirical Research on the Environmental Information Disclosure in Mining Industry

Based on the related theories of social responsibilities,this paper conducts an empirical research on the determinants of environmental information disclosure(EID) of listed companies in Chinese mining industry and evaluates the level of EID from such three respects as stakeholders,the basic corporate characteristics and the corporate governance structure.All the data come from the companies’ CSR reports in 2010 and annual reports.The empirical research shows that the level of EID of Chinese mining industry is very low,that big companies tend to disclose more environmental information,that CSR report can significantly enhance the level of EID,and that corporate governance structure,shareholders,creditors and the external auditors do not play significant role in EID.Finally,this paper provides some policy recommendations according to research results.