环境信息披露制度、公司治理和环境信息披露

企业环境信息披露体现了上市公司对环境信息披露制度的遵守和执行,同时增加了公众对上市公司行为的了解;反过来,这将促使上市公司改变他们的一些行为。本文在给出企业环境信息披露制度定义的基础上,采用我国重污染行业上市公司2006—2010年年报和独立报告中披露的环境信息进行实证研究,研究证明制度对企业环境信息披露有显著的正向关系,即环境信息披露法律法规的颁布及实施提高了企业环境信息披露水平;同时研究验证了公司治理具有增强制度对企业环境信息披露的促进作用。研究结果为《上市公司环境信息披露指南》的出台提供了证据支持、为完善企业环境信息披露制度的设计提供了经验证据。

Environment Information Disclosure System, Corporate Governance and Environment Information Disclosure

The enterprise environment information disclosure embodies that the listed companies are abided by the system of environment information disclosure, but also increase the public to understand the behavior of the listed company; In turn, this will cause the listed company to change some of their behavior. In this paper, based on the definition of system of the enterprise environment information disclosure, we studied the environment information disclosure of heavy pollution enterprise from annual report and the independent report in 2006—2010 in China. We prove that the system is significant positive relationship with of enterprise information disclosure environment. That is, the laws and regulations of the environment information disclosure improved the level of enterprise environment information disclosure. The study verified that the corporate governance could increase the promoting function of the system to enterprise environment information disclosure. The results provided the evidence for "the environment information disclosure guide on the listed company", also hope the study to provide evidence of experience for perfecting the design of enterprise environment information disclosure system.