| 中国上市公司环境信息披露的现状研究——以2007年和2008年沪市A股制造业上市公司为例 |
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| 引用本文： | 卢馨,李建明.中国上市公司环境信息披露的现状研究——以2007年和2008年沪市A股制造业上市公司为例[J].审计与经济研究,2010,25(3). |
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| 作者姓名： | 卢馨 李建明 |
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| 作者单位： | 暨南大学,管理学院,广东,广州,510632 |
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| 摘 要： | 以2007年、2008年沪市A股制造业上市公司为例,对上市公司环境信息的披露现状进行研究发现,我国上市公司环境信息披露在<上市公司环境信息披露指引>出台后,披露的内容、披露方式均有了明显的改善.同时还发现,公司规模、公司所有权性质对上市公司的环境信息披露行为具有显著的影响.但从披露情况来看,仍以定性化描述为主,而且企业在主动披露信息时存在自利性倾向行为,往往披露有利于树立良好形象的正面消息.
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| 关 键 词： | 环境信息 信息披露 制造业 社会责任报告 上市公司 |
A Research on the Environment Information Disclosure of China Listed Companies: A Case Study of the Listed Manufacturing Industry of A-Shares Firms during the Period from 2007-2008 in Shanghai Stock Market |
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| LU Xin,LI Jian-ming.A Research on the Environment Information Disclosure of China Listed Companies: A Case Study of the Listed Manufacturing Industry of A-Shares Firms during the Period from 2007-2008 in Shanghai Stock Market[J].Economy & Audit Study,2010,25(3). |
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| Authors: | LU Xin LI Jian-ming |
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| Institution: | LU Xin,LI Jian-ming (School of Management,Jinan University,Guangzhou 510632,China) |
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| Abstract: | By using samples of all listed manufacturing industry of A-shares firms during the period from 2007-2008 in Shanghai Stock Market,this paper studied the disclosure practice of the environment information in listed companies.The study finds that,a marked improvement of disclosure contents and forms has taken place in China after the issuance of Environment Information Disclosure Guidelines of Listed Companies.And next we find that the company size and proprietary nature have a significant impact on the behav... |
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| Keywords: | environment information information disclosure manufacturing industry social responsibility report listed companies |
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