论文部分内容阅读
落实社会责任与强化环境信息披露是公司治理不可缺少的环节。本文研究了公司治理对企业社会责任绩效与环境信息披露的影响,并检验了社会责任绩效对环境信息披露透明度的提升作用。结果发现,机构投资人持股较多或者独立董事较多的企业,对企业社会责任绩效及环境信息披露透明度的提高具有显著正面影响。此外,企业社会责任绩效越佳,越会自愿性披露经济、诉讼、污染及其他等环境信息事项。
Implementing social responsibility and strengthening environmental information disclosure are indispensable links in corporate governance. This paper studies the impact of corporate governance on the performance of corporate social responsibility and disclosure of environmental information and tests the role of social responsibility performance in enhancing the transparency of environmental information disclosure. The results showed that institutional investors holding more or more independent directors of enterprises, the performance of corporate social responsibility and environmental information disclosure to improve the transparency has a significant positive impact. In addition, the better the performance of corporate social responsibility, the more voluntary disclosure of environmental, litigation, pollution and other environmental information issues.