环境信息披露对企业社会责任价值的效应分析
关键词 环境信息披露 企业社会责任收益 企业社会责任成本
毕业论文外文摘要
Title The analysis of environmental information disclosure having on the value effect of corporate social responsibility
Abstract
With the rapid development of the global economy, the environmental pollution problem is getting worse, governments have attached great importance to the promulgation of a series of standardized environmental information disclosure policies and regulations. Environmental information disclosure has been a hot issue in today's world of social concern. Strategic shift, proposed sustainable development and environment-friendly society, all reflect the national attention on environmental issues, but the specific measures is not satisfactory. This paper selects the Shanghai Stock Exchange main board listed companies heavily polluting industries as samples. After screening statistical sample data,establishing data model and analyzing them,we want to find the relationship between environmental information disclosure level and corporate social responsibility earnings and costs.Overall, the study found, environmental disclosure quality is positively correlated with social responsibility costs and also positively correlated with social responsibility earnings. This may be due to environmental information disclosure of a late start.It has not gotten universal concern from investors and the index has not yet formed metering system,which means that the environmental disclosure costs have not yet received in return.Therefore,how environmental information disclosure level affects corporate social responsibility value ultimately depends on the balance of power between the two.
Keywords Environmental Information Disclosure the Earnings of Corporate Social Responsibility the Costs of Corporate Social Responsibility
目 次
1 绪论1
1.1 研究背景1
1.2 研究意义1
1.3 研究方法1
2 文献综述 3
2.1 国外文献综述 3
2.2 国内文献综述 4
3 相关理论介绍 5
3.1 利益相关者理论5
3.2 代理理论5
3.3 重污染行业介绍5
4 研究设计 8
4.1 研究假设8
4.2 模型构建8
4.3 样本选择与数据来源 9
4.4 变量设计10
5 实证分析15
5.1 描述性分析15
5.2 相关性分析16
5.2 回归分析18
结论 20
致谢 21
参考文献22
附录A 样本公司情况 24
附录B 样本公司信息披露指数统计情况 24