摘要
以2010-2015年具有高污染倾向的纺织、采矿、印刷、电力、热力、燃气生产和供应业A股上市公司作为研究样本,整合制度理论及高阶理论探究政府监管对企业环境信息披露的影响及高管环保意识的调节作用。结果发现：政府监管强度及高管环保意识对企业环境信息披露水平及环境信息披露硬披露水平具有显著正向影响,高管环保意识对政府监管强度与企业环境信息披露水平及硬披露水平具有正向调节作用。
Taking the 2010 - 2015 A-share listed companies with high pollution tendency as research samples,this paper integrates institution theory and high echelons theory to explore the impact of government regulation on the environmental information disclosure（EID） and the role of environmental protection awareness of executives. It finds that government regulation and executive environmental protection consciousness promote EID and the environmental information hard disclosure（EIHD）,and environmental protection consciousness of executive has a significantly positive effect on government regulation,EID and EIHD.
作者
潘安娥
郭秋实
PAN An-e;GUO Qiu-shi(School of Management,Wuhan University of Technology,Wuhan 43007)
出处
《软科学》
CSSCI
北大核心
2018年第10期84-87,共4页
Soft Science
基金
国家社会科学基金一般项目(16BSH072)
武汉理工大学研究生优秀学位论文培育项目(2016YS027)
关键词
政府监管
环境信息披露
硬披露
高管环保意识
government regulation
environmental information disclosure
hard disclosure
executive environmental awareness
