环境信息披露与企业环境绩效改善的管理者效应——基于中国重污染企业2011—2015年的数据分析

基于中国97家重污染上市企业2011—2015年间的短面板数据，对高管特征、环境信息披露和企业环境绩效之间的关系进行实证研究，结果显示高管性别、年龄、学历和任期与企业环境绩效均存在显著的正相关关系，企业环境绩效改善过程中存在管理者效应，且环境信息披露的调节效应显著；但高管特征的不同方面对国有企业和非国有企业的环境绩效影响存在差异，高管性别是影响企业环境绩效的重要方面。最后给出了促进中国重污染企业环境绩效改善的意见和建议。

Environmental information disclosure and the managerial effect of environmental performance improvement——Panel data analysis of 2011-2015 heavy polluting enterprises in China

The short panel data of 97 Chinese listed companies with heavy pollution during 2011-2015, and conducts an empirical study on the relationship between senior officials and the environmental information disclosure of enterprise environmental performance and found that there were significantly positive correlation between gender, age education and tenure and corporate environmental performance, environmental performance of enterprises to improve management effect of process, and the moderating effect of environmental information disclosure; but have different effects on the state-owned enterprises and non state-owned enterprises environmental performance in different aspects of executive characteristics, gender is an important aspect of corporate environmental performance. Finally, suggestions and suggestions for improving the environmental performance of heavy polluting enterprises in China are given.