【摘要】：在我國(guó)環(huán)境污染日益嚴(yán)重的大背景下，利益相關(guān)者對(duì)于上市公司的環(huán)境績(jī)效情況關(guān)注度日益提高。但是我國(guó)上市公司的環(huán)境績(jī)效信息披露水平仍然處于較低水平，環(huán)境績(jī)效信息越來(lái)越受到理論與實(shí)務(wù)界的重視。但是回顧國(guó)內(nèi)外相關(guān)研究，不難發(fā)現(xiàn)目前有關(guān)研究仍不能較好的解釋環(huán)境績(jī)效信息披露的影響因素。這不利于推動(dòng)我國(guó)證券市場(chǎng)的綠色低碳化進(jìn)程，促進(jìn)上市公司的可持續(xù)發(fā)展轉(zhuǎn)型和綠色上市公司價(jià)值回歸。 本文選取上海證券交易所A股市場(chǎng)104家上市公司，以2008年至2011年作為樣本區(qū)間，實(shí)證研究上市公司的環(huán)境績(jī)效信息披露的影響因素。提出以代理人為核心的4M模型，并假設(shè)經(jīng)濟(jì)動(dòng)機(jī)、壓力動(dòng)機(jī)（包括外部利益相關(guān)者、內(nèi)部利益相關(guān)者、中間利益相關(guān)者的壓力）、戰(zhàn)略動(dòng)機(jī)、和特質(zhì)動(dòng)機(jī)是驅(qū)動(dòng)上市公司管理者披露環(huán)境績(jī)效信息的主要原因。首先選取內(nèi)部利益相關(guān)者和外部利益相關(guān)者作為研究對(duì)象，分析其對(duì)環(huán)境績(jī)效信息披露的影響，并討論利益相關(guān)者內(nèi)部不同群體對(duì)環(huán)境績(jī)效信息披露的影響程度和影響方式。最后實(shí)證檢驗(yàn)4M模型，發(fā)現(xiàn)經(jīng)濟(jì)動(dòng)機(jī)、壓力動(dòng)機(jī)、戰(zhàn)略動(dòng)機(jī)和特質(zhì)動(dòng)機(jī)會(huì)驅(qū)動(dòng)企業(yè)管理者披露環(huán)境績(jī)效信息。 在中國(guó)資本市場(chǎng)日益成熟的今天，討論環(huán)境績(jī)效信息披露的不同影響因素，能夠提高我國(guó)上市公司的環(huán)境績(jī)效信息披露。規(guī)避信息不對(duì)稱可能產(chǎn)生的危害，，助力綠色上市公司價(jià)值回歸，促進(jìn)上市公司的可持續(xù)發(fā)展轉(zhuǎn)型。
[Abstract]:Under the background of increasingly serious environmental pollution in China, stakeholders pay more and more attention to the environmental performance of listed companies. However, the level of environmental performance information disclosure of listed companies in China is still at a low level, and environmental performance information has been paid more and more attention to in theory and practice. However, it is not difficult to find that the current research can not explain the influencing factors of environmental performance information disclosure. This is not conducive to promoting the process of green low carbonization in China's securities market, promoting the sustainable development of listed companies and the return of green listed companies' value. In this paper, 104 listed companies in Shanghai Stock Exchange A share market are selected as samples from 2008 to 2011 to empirically study the influencing factors of environmental performance information disclosure of listed companies. This paper proposes a 4M model with agent as the core, and assumes economic motivation, pressure motivation (including pressure from external stakeholders, internal stakeholders, intermediate stakeholders), strategic motivation, etc. And idiosyncratic motivation is the main reason to drive managers to disclose environmental performance information. Firstly, we select the internal and external stakeholders as the research objects, analyze their impact on the disclosure of environmental performance information, and discuss the impact of different groups of stakeholders on the disclosure of environmental performance information. Finally, empirical test 4M model, found that economic motivation, pressure motivation, strategic motivation and idiosyncratic motivation will drive managers to disclose environmental performance information. With the maturity of Chinese capital market today, it is possible to improve the disclosure of environmental performance information of listed companies in China by discussing the different factors affecting the disclosure of environmental performance information. To avoid the possible harm of asymmetric information, to help green listed companies to return to value, to promote the sustainable development of listed companies.
【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】：2012
【分類號(hào)】：F832.51;F275

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