环境信息披露与企业环境绩效改善的管理者效应——基于中国重污染企业2011—2015年的数据分析

›› 2017 ›› Issue (06): 70-81.

环境信息披露与企业环境绩效改善的管理者效应——基于中国重污染企业2011—2015年的数据分析

孟科学, 杨荔瑶

山东科技大学经济管理学院, 山东青岛 266590

收稿日期:2017-08-30 出版日期:2017-11-15 发布日期:2018-01-11
作者简介:孟科学(1975-),男,陕西富平人,山东科技大学经济管理学院讲师,博士(后),硕导,研究方向为公司金融与环境金融;杨荔瑶(1993-),女,山东莱芜人,山东科技大学经济管理学院金融硕士研究生,研究方向为资本市场与环境金融。
基金资助:
山东省软科学研究计划项目（2017RKB01065）

Environmental information disclosure and the managerial effect of environmental performance improvement——Panel data analysis of 2011-2015 heavy polluting enterprises in China

MENG Ke-xue, YANG Li-yao

School of economics and management, Shandong University of Science and Technology, Qingdao, Shandong 266590, China

Received:2017-08-30 Online:2017-11-15 Published:2018-01-11

摘要/Abstract

摘要： 基于中国97家重污染上市企业2011—2015年间的短面板数据，对高管特征、环境信息披露和企业环境绩效之间的关系进行实证研究，结果显示高管性别、年龄、学历和任期与企业环境绩效均存在显著的正相关关系，企业环境绩效改善过程中存在管理者效应，且环境信息披露的调节效应显著；但高管特征的不同方面对国有企业和非国有企业的环境绩效影响存在差异，高管性别是影响企业环境绩效的重要方面。最后给出了促进中国重污染企业环境绩效改善的意见和建议。

关键词: 高管特征, 环境绩效, 环境信息披露, 重污染企业

Abstract: The short panel data of 97 Chinese listed companies with heavy pollution during 2011-2015, and conducts an empirical study on the relationship between senior officials and the environmental information disclosure of enterprise environmental performance and found that there were significantly positive correlation between gender, age education and tenure and corporate environmental performance, environmental performance of enterprises to improve management effect of process, and the moderating effect of environmental information disclosure; but have different effects on the state-owned enterprises and non state-owned enterprises environmental performance in different aspects of executive characteristics, gender is an important aspect of corporate environmental performance. Finally, suggestions and suggestions for improving the environmental performance of heavy polluting enterprises in China are given.

Key words: executive characteristics, environmental performance, environmental information disclosure, heavy polluting enterprises

中图分类号:

F832

孟科学, 杨荔瑶. 环境信息披露与企业环境绩效改善的管理者效应——基于中国重污染企业2011—2015年的数据分析[J]. , 2017(06): 70-81.

MENG Ke-xue, YANG Li-yao. Environmental information disclosure and the managerial effect of environmental performance improvement——Panel data analysis of 2011-2015 heavy polluting enterprises in China[J]. , 2017(06): 70-81.

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