-
摘要随着全球经济的快速发展，环境污染问题越来越严重，各国政府都高度重视，颁布了一系列政策法规以规范环境信息披露问题。环境信息披露已经是当今世界社会各界关注的热点问题。战略转移、可持续性发展与环境友好型社会的提出无不反映了国家对环境问题的重视，但具体措施方面还不尽如人意。本文选取了沪市主板重污染行业的上市公司作为样本，经过筛选统计得到样本数据，建立数据模型并加以实证分析以期发现环境信息披露水平与企业社会责任收益以及环境信息披露水平与企业社会责任成本的关系。研究发现,总体而言，环境信息披露水平与社会责任成本正相关，与社会责任收益也正相关。这可能是由于我国环境信息披露起步较晚，还未受到投资者的普遍关注，各项计量指标还未形成体系，因此环境信息披露水平对企业社会责任价值的效应最终取决于二者的力量对比。27542
- 上一篇：上市公司潜在风险对审计定价的影响研究
- 下一篇：晨鸣纸业基于剩余收益模型的企业价值评估的研究
关键词 环境信息披露 企业社会责任收益 企业社会责任成本
毕业论文外文摘要
Title The analysis of environmental information disclosure having on the value effect of corporate social responsibility
Abstract
With the rapid development of the global economy, the environmental pollution problem is getting worse, governments have attached great importance to the promulgation of a series of standardized environmental information disclosure policies and regulations. Environmental information disclosure has been a hot issue in today's world of social concern. Strategic shift, proposed sustainable development and environment-friendly society, all reflect the national attention on environmental issues, but the specific measures is not satisfactory. This paper selects the Shanghai Stock Exchange main board listed companies heavily polluting industries as samples. After screening statistical sample data,establishing data model and analyzing them,we want to find the relationship between environmental information disclosure level and corporate social responsibility earnings and costs.Overall, the study found, environmental disclosure quality is positively correlated with social responsibility costs and also positively correlated with social responsibility earnings. This may be due to environmental information disclosure of a late start.It has not gotten universal concern from investors and the index has not yet formed metering system,which means that the environmental disclosure costs have not yet received in return.Therefore,how environmental information disclosure level affects corporate social responsibility value ultimately depends on the balance of power between the two.
Keywords Environmental Information Disclosure the Earnings of Corporate Social Responsibility the Costs of Corporate Social Responsibility
目 次
1 绪论1
1.1 研究背景1
1.2 研究意义1
1.3 研究方法1
2 文献综述 3
2.1 国外文献综述 3
2.2 国内文献综述 4
3 相关理论介绍 5
3.1 利益相关者理论5
3.2 代理理论5
3.3 重污染行业介绍5
4 研究设计 8
4.1 研究假设8
4.2 模型构建8
4.3 样本选择与数据来源 9
4.4 变量设计10
5 实证分析15
5.1 描述性分析15
5.2 相关性分析16
5.2 回归分析18
结论 20
致谢 21
参考文献22
附录A 样本公司情况 24
附录B 样本公司信息披露指数统计情况 24