摘要
企业环境责任外在表现的一项非常重要的显示是环境信息披露,可以
说环境信息披露是社会公众与政府了解企业环境行为和影响的主要途径,
也是对其本身行为的约束。本文通过研宄我国上市化工企业环境信息披露
的影响因素,主要为我国化工企业发展和完善信息披露提供数据支持和理
论研宄参考,进一步提升化工企业绿色发展能力,促进化工行业可持续发
展;同时,也为研宄其他行业的环境信息披露指标体系提供借鉴

本文采用文献调查法,对国内外关于企业环境信息披露的定义、形式、
内容构成和评价这4个方面进行了整理和总结。基于可持续发展理论、利
益相关者理论、公共压力理论、信息不对称理论,对选题的相关理论基础
进行了研宄。构建化工企业环境信息披露指标体系,选取2013-2015年114
家上市化工企业的342条平衡面板数据作为研宄样本,采用环境信息披露
指数法,得出环境信息披露指数(EDI);并对企业环境信息披露现状以及
水平进行统计分析,发现化工企业环境信息披露过程中存在的主要问题,
包括:披露水平较低;披露形式不统一,缺乏独立性;披露内容有效性不
高。进而,探讨我国上市化工企业环境信息披露的影响因素,采用Hausman
检验选择固定效应模型进行实证分析,从上市化工企业的内部和外部因素
入手,得出影响环境信息披露水平的多元线性回归模型

研宄结果表明:企业营运能力与环境信息披露水平显著负相关;地区
经济发展水平与环境信息披露水平显著正相关;企业环境信息披露载体、
I
北京化工大学硕士学位论文
企业环保培训绩效是环境信息披露的影响因素之一。企业规模、政府环保
投入、社会监督水平三个解释未通过显著性检验

本文根据研宄结论,从企业内部和外部两个角度出发提出相关建议:
提高企业环境治理水平,建立健全企业环境责任管理体系;加强环保培训,
提升企业相关人员环保责任意识。加强政府的监管职能,积极推动环保工
作;制定权威的环境信息披露指标体系,完善企业环境信息披露要求;发
挥新闻媒体、NGO等社会机构的监督作用

关键词:上市化工企业,环境信息披露,影响因素
II ABSTRACT
ANALYSIS ON INFLUENCE FACTORS OF
ENVIRONMENTAL INFORMATION DISCLOSURE OF
LISTED CHEMICAL ENTERPRISES IN CHINA
ABSTRACT
Environmental information disclosure is an important indication of the
external performance of corporate environmental responsibility. It can be said
that environmental information disclosure is the main way for the public and
the government to understand the environmental behavior and influence of the
enterprise, and it is also the restriction of the enterprise&39;s own behavior. This
paper analyzes the influencing factors of environmental information disclosure
of listed chemical enterprises in China^ mainfy provides the data support and
theoretical research reference for the development and improvement of
environmental information disclosure of Chinese chemical Company, and
further promotes the green development ability of chemical enterprises and
promotes the sustainable development of chemical industry. At the same time,
But also for the study of other sectors of the environmental information
disclosure index system to provide reference.
This paper uses the literature survey method to sort out and summarize the
four aspects of definition, form, content composition and evaluation of
enterprise environmental information disclosure both at home and abroad.
hi
北京化工大学硕士学位论文
Based on the theory of sustainable development, stakeholder theory, public
pressure theory, information asymmetry theory, the relevant theoretical basis of
the topic was studied. This paper chooses the 342 balanced panel data of 114
listed chemical enterprises from 2013 to 2015 as the research sample, and uses
the environmental information disclosure index method to achieve the
environmental information disclosure index (EDI), and analyzes the
environmental information disclosure index Information disclosure status and
level of statistical analysis, found that chemical enterprises in the process of
environmental information disclosure of the principal problems, including:
disclosure level is low; disclosure is not uniform, lack of independence;
disclosure content is not valid. In this paper, the influencing factors of
environmental information disclosure of listed chemical enterprises in China
are discussed. The Hausman test is used to select the fixed effect model to
analyze the internal and external factors of listed chemical enterprises, and
multiple the multiple linear regression model.
Based on the research conclusion, this paper puts forward some
suggestions from the internal and external perspectives: improve tiie level of
corporate environmental governance, establish and improve the enterprise
environmental responsibility management system; strengthen environmental
training to enhance the environmental responsibility of relevant personnel
Strengthening the regulatory functions of government, and active^ promoting
environmental protection; the development of authoritative environmental
IV ABSTRACT
information disclosure index system, enhance the sense of responsibility
business-related environmental protection; play the news media, NGO and
other social institutions supervision role.
KEYWORDS: Listed Chemical Enterprise, Environmental Information
Disclosure, Influence Factor
v
目录
第一章绪论 1
1.1选题背景 1
1.2研宄意义 1
1.2. 1理论意义 1
1.2.2实际意义 2
1.3研究内容 2
1.4研究方法 3
1.5研宄创新点 4
第二章文献综述与相关理论研究2.1文献综述 7
2.1.1环境信息披露的定义2.1.2环境信息披露的形式2.1.3环境信息披露的内容2.1.4环境信息披露的评价2.2相关理论研宄 10
2.2.1可持续发展理论与环境信息披露2.2.2利益相关者理论与环境信息披露2.2.3公共压力理论与环境信息披露2.2.4信息不对称理论与环境信息披露第三章我国上市化工企业发展与环境信息披露现状3.1化工行业发展现状分析3.1.1化工行业发展现状和趋势3.1.2化工行业发展中面临的环境问题3.2上市化工企业环境信息披露现状分析3.2.1样本企业的选取3.2.2上市化工企业环境信息披露评分标准3.2.3上市化工企业环境信息披露情况的分析和评价3.3上市化工企业环境信息披露存在的主要问题
24
VII
北京化工大学硕士学位论文
3.3.1环境信息披露水平较低
25
3.3.2披露形式不统一,缺乏独立性
25
3.3.3披露内容有效性不高
25
第四章企业环境信息披露影响因素选取
27
4.1理论分析框架 27
4.2内部影响因素分析
28
4.2.1企业规模 28
4.2.2企业营运能力
28
4.2.3企业环保培训绩效
29
4_2.4企业环保信息披露载体
29
4.3外部影响因素分析
29
4.3.1地区经济发展水平
29
4.3.2政府环保投入
30
4.3.3社会监督水平
30
第五章上市化工企业环境信息披露影响因素实证分析
31
5.1样本选取与数据来源
31
5.2变量设定与模型构建
31
5.2.1被解释变量 31
5.2.2解释变量 32
5.2.3模型设计 33
5.3实证研宄
34
5.3.1描述性统计分析
34
5.3.2相关性分析 36
5.3.3多元线性回归分析
37
5.3.4实证检验结果与分析
38
第六章结论与政策建议
41
6.1研宄结论 41
6.2政策建议 41
6.2.1针对企业内部建设的建议
42
6.2.2针对企业外部监管的建议
42
6.3研宄不足与展望
44
VIII
参考文献 45
P M 47
M ilt 51
研究成果及发表的学术论文
53
作者及导师简介 55
IX Contents
Contents
Chapter 1 Introduction1.1 Research background1.2 Research meaning 1
1.2.1 Theoretical meaning1.2.2 Actual meaning 2
1.3 Research contents 2
1.4 Research methods 3
1.5 Research innovationsChapter 2 Literature review and related theory2.1 Literature review 7
2.1.1 Definition of environmental information discb sure2.1.2 Form of environmental information disclosure2.1.3 Contents of environmental information disclosure2.1.4 Evaluation of environmental information disclosure2.2 Related theory 10
2.2.1 Sustainable devebpment theory and environmental information disclosure2.2.2 Stakeholder theory and environmental information disclosure2.2.3 Public pressure theory and environmental information disclosure2.2.4 Information asymmetry theory and environmental informa
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