基于外部压力的我国上市公司环境信息披露

摘要

Taking Shanghai A-shares manufacturing listed company as the research sample,from the perspective of external pressure,the paper analyzes the influence of the legitimacy pressure and investors′attention on the enterprise behavior of environment information disclosure.The re-sults show that the greater the legitimacy pressure,the more likely the listed company conducts the environmental information disclosure;Investors′attention presents a weak but not significant positive correlation relation on the environmental information disclosure of listed companies.%以我国沪市 A股制造业上市公司为研究样本，从外部压力角度，分析合法性压力和投资者关注度对企业环境信息披露行为的影响。研究发现：合法性压力越大，上市公司越有可能进行环境信息披露；投资者关注度对上市公司环境信息披露呈现微弱正相关关系，但在统计上不显著。