中国企业环境信息披露影响因素研究综述——基于利益相关者视角

基于利益相关者视角,分析不同利益相关者对企业环境信息的需求,并根据Freeman的理论,对利益相关者进行划分。综述性地介绍影响中国企业环境信息披露的利益相关者的研究成果。最后,揭示尚需深入研究的问题:政府和监管机构有效的奖惩措施、地方政府的协同作用;社会责任投资者;利益相关者不同环境下的环境信息需求特点以及利益相关者之间的相互作用;提高公众环保意识,提升绿色竞争力。

A Review of Research on the Influence Factors of Corporate Environmental Information Disclosure in China---From the Perspective of Stakeholders

From the perspective of stakeholders,the demands for corporate environmental information have been analyzed and based on Freeman’s theory,stakeholders are divided.Stakeholders who affect the disclosure of corporate environmental information are reviewed.At last,the study reveals issues which need further research：effective incentives and punishments from governments and regulatory agencies, and local governments’ synergies;socially responsible investors;the characteristics of environmental information needs from stakeholders in different conditions and the interactions among stakeholders;to raise the awareness of environmental protection,to enhance the green competitiveness.