基于公共压力的陕西上市公司环境信息披露

摘要

Taking 23 listed companies in Shaanxi as sample, the empirical research was conducted from the perspective of subdivided public pressure, to find out whether the pressure coming from government, investors and creditors have significant effect on the environmental disclosure index. The result shows that the government intervention has significant effect on the companies, it is the main power that influences environment information disclosure, but the pressure coming from investors and creditors do not have a positive correlation with the companies' information disclosure, it can not force companies to disclose environment information better.%以2009年陕西省23家上市公司为样本,从公共压力细分视角,运用回归分析法,对来自政府、投资者和债权人的压力与环境信息披露指数之间的关系进行实证研究.结果显示,政府压力与环境信息披露指数高度显著正相关,投资者压力与环境信息披露程度关系不显著,而债权人压力与环境信息披露水平高度显著负相关.上述结论表明,政府压力是当前企业进行环境信息披露的主要动力.政府不仅要完善相关法律法规,还应努力提高投资者和债权人的环保意识.