企業(yè)社會貢獻(xiàn)度與環(huán)境信息披露相關(guān)性的實證研究
發(fā)布時間：2018-07-16 19:35
【摘要】：在經(jīng)濟(jì)日益發(fā)達(dá)的今天,環(huán)境問題越來越被全世界人民所關(guān)注。企業(yè)作為一個社會人,不僅負(fù)有為消費者提供產(chǎn)品、為股東與債權(quán)人創(chuàng)造財富的義務(wù),還要自覺承擔(dān)管理和改善環(huán)境以及節(jié)約資源的責(zé)任。此時,環(huán)境信息的需求者不再僅僅局限于股東、債權(quán)人,而是擴(kuò)展到了企業(yè)雇員、消費者、社區(qū)等各類利益相關(guān)者。為了便于研究,本文將企業(yè)社會責(zé)任進(jìn)行了人為劃分,主要包括兩大類：企業(yè)社會貢獻(xiàn)和環(huán)境責(zé)任,即將企業(yè)除了環(huán)境責(zé)任以外的社會責(zé)任統(tǒng)一劃分為企業(yè)社會貢獻(xiàn),并提出兩者呈正相關(guān)的假設(shè)。對此,本文隨機抽取了在滬市或深市上市的100家潤靈環(huán)球榜上的企業(yè)(包含中國證監(jiān)會劃分的各類行業(yè))為研究樣本,采用實證研究方法,檢驗了企業(yè)社會貢獻(xiàn)是否會對環(huán)境信息披露產(chǎn)生影響。具體而言,本文以組織合規(guī)性理論、利益相關(guān)者理論、信息不對稱理論、企業(yè)社會責(zé)任理論為基礎(chǔ),將企業(yè)社會貢獻(xiàn)細(xì)分為企業(yè)對投資者的貢獻(xiàn)、企業(yè)對員工的貢獻(xiàn)、對供應(yīng)商的貢獻(xiàn)、對客戶和消費者的貢獻(xiàn)以及對社會經(jīng)濟(jì)價值創(chuàng)造的貢獻(xiàn)五個維度,來研究企業(yè)社會貢獻(xiàn)對環(huán)境信息披露水平的影響,并得出如下結(jié)論：企業(yè)對員工的貢獻(xiàn)及對消費者的貢獻(xiàn)與環(huán)境信息披露呈正相關(guān)的,企業(yè)對股東的貢獻(xiàn)與環(huán)境信息披露無顯著相關(guān)性,企業(yè)對供應(yīng)商的貢獻(xiàn)以及對社會的經(jīng)濟(jì)貢獻(xiàn)與環(huán)境信息披露顯著負(fù)相關(guān)。在文章的最后,針對我國上市企業(yè)的環(huán)境披露現(xiàn)狀和問題,本文提出了相應(yīng)的改進(jìn)建議。 本文在研究方法上主要以實證研究為主,規(guī)范研究為輔,文章共分為六部分,主要內(nèi)容安排如下：本文從研究背景及意義開始,列出了本文的研究提綱,緊接著簡單介紹了本文的創(chuàng)新之處。在文獻(xiàn)綜述部分,本文主要就環(huán)境信息披露的內(nèi)容、方式、影響因素、市場反應(yīng)等方面的研究成果進(jìn)行了梳理總結(jié)。而理論分析主要包括研究對象的概念界定以及社會責(zé)任框架下進(jìn)行環(huán)境信息披露的理論基礎(chǔ)。第四、五章為實證的研究設(shè)計與分析部分。本文利用Stata12.0分析軟件,采用回歸分析方法對模型進(jìn)行實證檢驗與分析,對各變量做了描述性分析、相關(guān)性分析及多元線性回歸分析,最終得出結(jié)論并進(jìn)行相關(guān)分析。在文章的最后部分,針對實證檢驗結(jié)果,提出了改善企業(yè)環(huán)境信息披露水平的措施。 本文的主要創(chuàng)新點包括：第一,對環(huán)境信息披露指數(shù)(EDI)和社會貢獻(xiàn)度的指標(biāo)度量以專業(yè)的社會責(zé)任報告測評體系為參考基準(zhǔn),使結(jié)論更具說服力；第二,將社會貢獻(xiàn)度作為解釋變量,跳出了傳統(tǒng)的影響因素,在一定程度上擴(kuò)展了企業(yè)環(huán)境信息披露方面的研究內(nèi)容。
[Abstract]:With the development of economy, people all over the world pay more and more attention to environmental problems. As a social person, enterprises not only have the obligation to provide consumers with products and create wealth for shareholders and creditors, but also take the responsibility of managing and improving the environment and saving resources. At this time, the demand for environmental information is not only limited to shareholders, creditors, but also extended to employees, consumers, communities and other stakeholders. In order to facilitate the study, this paper divides corporate social responsibility into two main categories: corporate social contribution and environmental responsibility, that is, corporate social responsibility is divided into corporate social contribution in addition to environmental responsibility. The hypothesis of positive correlation between them is put forward. In this paper, 100 companies listed in Shanghai or Shenzhen stock market (including all kinds of industries classified by China Securities Regulatory Commission) were randomly selected as the research samples, and the empirical research method was used. This paper examines whether corporate social contribution will have an impact on environmental information disclosure. Specifically, based on the theory of organizational compliance, stakeholder theory, information asymmetry theory and corporate social responsibility theory, this paper divides corporate social contribution into corporate contribution to investors, corporate contribution to employees. In order to study the impact of corporate social contribution on the level of environmental information disclosure, the contribution to suppliers, to customers and consumers, and to the creation of socio-economic value are five dimensions to study the impact of corporate social contribution on the level of environmental information disclosure. The following conclusions are drawn: the contribution of enterprises to employees and consumers is positively related to environmental information disclosure, and there is no significant correlation between the contribution of enterprises to shareholders and environmental information disclosure. The contribution of enterprises to suppliers and the economic contribution to society is negatively correlated with environmental information disclosure. At the end of this paper, the author puts forward some suggestions to improve the environmental disclosure of listed enterprises in China. In this paper, empirical research is the main research method, normative research is supplementary, the article is divided into six parts, the main content is arranged as follows: this paper from the research background and significance, listed the research outline of this paper, Then briefly introduces the innovation of this paper. In the part of literature review, this paper summarizes the contents, methods, influencing factors and market reaction of environmental information disclosure. The theoretical analysis mainly includes the definition of research object and the theoretical basis of environmental information disclosure under the framework of social responsibility. The fourth and fifth chapters are empirical research design and analysis part. In this paper, using Stata12.0 analysis software, we use regression analysis method to test and analyze the model, and do descriptive analysis, correlation analysis and multivariate linear regression analysis to the variables. Finally, the conclusion is drawn and the correlation analysis is carried out. In the last part of the paper, the measures to improve the level of environmental information disclosure are put forward according to the empirical results. The main innovations of this paper are as follows: first, the measurement of environmental information disclosure index (EDI) and social contribution is based on the professional social responsibility report evaluation system, which makes the conclusions more convincing. Taking the social contribution degree as the explanatory variable, it jumps out of the traditional influencing factors, and to some extent expands the research content of the enterprise environmental information disclosure.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275;X322
本文編號：2127453
[Abstract]:With the development of economy, people all over the world pay more and more attention to environmental problems. As a social person, enterprises not only have the obligation to provide consumers with products and create wealth for shareholders and creditors, but also take the responsibility of managing and improving the environment and saving resources. At this time, the demand for environmental information is not only limited to shareholders, creditors, but also extended to employees, consumers, communities and other stakeholders. In order to facilitate the study, this paper divides corporate social responsibility into two main categories: corporate social contribution and environmental responsibility, that is, corporate social responsibility is divided into corporate social contribution in addition to environmental responsibility. The hypothesis of positive correlation between them is put forward. In this paper, 100 companies listed in Shanghai or Shenzhen stock market (including all kinds of industries classified by China Securities Regulatory Commission) were randomly selected as the research samples, and the empirical research method was used. This paper examines whether corporate social contribution will have an impact on environmental information disclosure. Specifically, based on the theory of organizational compliance, stakeholder theory, information asymmetry theory and corporate social responsibility theory, this paper divides corporate social contribution into corporate contribution to investors, corporate contribution to employees. In order to study the impact of corporate social contribution on the level of environmental information disclosure, the contribution to suppliers, to customers and consumers, and to the creation of socio-economic value are five dimensions to study the impact of corporate social contribution on the level of environmental information disclosure. The following conclusions are drawn: the contribution of enterprises to employees and consumers is positively related to environmental information disclosure, and there is no significant correlation between the contribution of enterprises to shareholders and environmental information disclosure. The contribution of enterprises to suppliers and the economic contribution to society is negatively correlated with environmental information disclosure. At the end of this paper, the author puts forward some suggestions to improve the environmental disclosure of listed enterprises in China. In this paper, empirical research is the main research method, normative research is supplementary, the article is divided into six parts, the main content is arranged as follows: this paper from the research background and significance, listed the research outline of this paper, Then briefly introduces the innovation of this paper. In the part of literature review, this paper summarizes the contents, methods, influencing factors and market reaction of environmental information disclosure. The theoretical analysis mainly includes the definition of research object and the theoretical basis of environmental information disclosure under the framework of social responsibility. The fourth and fifth chapters are empirical research design and analysis part. In this paper, using Stata12.0 analysis software, we use regression analysis method to test and analyze the model, and do descriptive analysis, correlation analysis and multivariate linear regression analysis to the variables. Finally, the conclusion is drawn and the correlation analysis is carried out. In the last part of the paper, the measures to improve the level of environmental information disclosure are put forward according to the empirical results. The main innovations of this paper are as follows: first, the measurement of environmental information disclosure index (EDI) and social contribution is based on the professional social responsibility report evaluation system, which makes the conclusions more convincing. Taking the social contribution degree as the explanatory variable, it jumps out of the traditional influencing factors, and to some extent expands the research content of the enterprise environmental information disclosure.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275;X322
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