本文選題：環(huán)境信息披露 + 公司治理��； 參考：《哈爾濱工業(yè)大學(xué)》2013年碩士論文

【摘要】：當(dāng)前，我國(guó)工業(yè)化水平的日益加深，在經(jīng)濟(jì)建設(shè)方面日新月異的同時(shí)，環(huán)境污染問(wèn)題也逐步突顯出來(lái)。同時(shí)，公眾的環(huán)境意識(shí)逐漸加強(qiáng)，追求“綠色投資”、“綠色消費(fèi)”和“綠色經(jīng)濟(jì)”的綠色低碳環(huán)保生活理念，對(duì)企業(yè)的環(huán)境信息披露狀況關(guān)注度提高。雖然我國(guó)政府和上市公司對(duì)于環(huán)境信息披露做出了一定的努力，但是就目前披露的狀況來(lái)看，上市公司環(huán)境信息披露整體水平比較低，如此的披露程度對(duì)于改善偌大的環(huán)境現(xiàn)狀可謂是“杯水車薪”，環(huán)境信息披露和環(huán)境改善任重而道遠(yuǎn)。 本文運(yùn)用博弈論的分析方法研究外部因素與上市公司、內(nèi)部因素和上市公司之間的博弈制衡關(guān)系，根據(jù)博弈對(duì)象的不同分別建立不同的博弈模型，研究上市公司環(huán)境信息披露的動(dòng)因。 選取上證A股100家公司，以2008年至2012年作為樣本區(qū)間，重點(diǎn)研究公司治理的四個(gè)層面對(duì)公司環(huán)境信息披露的影響程度。結(jié)合利益相關(guān)者、戰(zhàn)略姿態(tài)、經(jīng)濟(jì)績(jī)效、公司特征和公司治理，提出了環(huán)境信息披露的五個(gè)內(nèi)部影響因素。在分析內(nèi)部因素的基礎(chǔ)上，，綜合地區(qū)經(jīng)濟(jì)發(fā)展水平、社會(huì)監(jiān)督水平、公眾的環(huán)境保護(hù)意識(shí)、當(dāng)?shù)卣h(huán)境保護(hù)投入等外部因素，提出環(huán)境信息披露的綜合影響因素。 通過(guò)多元線性回歸分析發(fā)現(xiàn)，公司治理中的流通股比例、國(guó)有股比例、兩職兼任、獨(dú)董比例、董事會(huì)規(guī)模、公司監(jiān)事會(huì)規(guī)模和外部因素中的公眾環(huán)保意識(shí)等是影響我國(guó)上市公司環(huán)境信息披露的主要因素。 公司治理對(duì)信息披露的影響已經(jīng)得到廣泛研究，但是其對(duì)環(huán)境信息披露的影響鮮有研究，特別是在新興市場(chǎng)上的研究。隨著我國(guó)公司治理結(jié)構(gòu)的不斷完善，討論公司治理對(duì)環(huán)境信息披露的影響具有重要的現(xiàn)實(shí)指導(dǎo)意義。
[Abstract]:At present, the industrialization level of our country is deepening day by day, in the aspect of economic construction changes with each passing day, the environmental pollution problem also gradually highlights. At the same time, the environmental consciousness of the public is gradually strengthened, and the green low carbon environmental protection life concept of "green investment", "green consumption" and "green economy" is pursued, and the attention is raised to the environmental information disclosure of enterprises. Although our government and listed companies have made some efforts to disclose environmental information, the overall level of environmental information disclosure of listed companies is relatively low from the point of view of the current disclosure situation. Such a degree of disclosure can be described as "a drop in the bucket" for the improvement of such a large environmental situation, and environmental information disclosure and environmental improvement have a long way to go. In this paper, game theory is used to study the game balance relationship between external factors and listed companies, internal factors and listed companies, and different game models are established according to the different game objects. To study the motivation of environmental information disclosure of listed companies. In this paper, 100 companies of A share in Shanghai Stock Exchange are selected as samples from 2008 to 2012 to study the influence of four levels of corporate governance on the disclosure of corporate environmental information. Combined with stakeholders, strategic posture, economic performance, corporate characteristics and corporate governance, five internal influencing factors of environmental information disclosure are put forward. On the basis of the analysis of internal factors, the external factors such as the level of regional economic development, the level of social supervision, the consciousness of environmental protection of the public and the environmental protection input of the local government are analyzed, and the comprehensive influencing factors of environmental information disclosure are put forward. Through the multiple linear regression analysis, we find that the proportion of circulating shares, state-owned shares, two posts concurrently, the proportion of independent directors, the size of the board of directors in corporate governance, The scale of the board of supervisors and the public awareness of environmental protection in the external factors are the main factors that affect the environmental information disclosure of listed companies in China. The impact of corporate governance on information disclosure has been widely studied, but its impact on environmental information disclosure is rarely studied, especially in emerging markets. With the continuous improvement of corporate governance structure in China, it is of practical significance to discuss the impact of corporate governance on environmental information disclosure.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.51;F275

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