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对重污染企业进行社会责任信息披露的呼声越来越高,因而影响该类行业社会责任信息披露的因素成为研究热点。本文基于公司治理的角度,选取来自冶炼、制造、酿酒、火电等16个重污染项目的 77家上市公司,提出7个研究假设,以润灵评分代表企业社会责任信息披露的水平,通过研究发现股权制衡度、两职分离、独立董事比例、监事会规模、监事会持股比例均与企业社会责任的披露水平呈正相关,而控股股东持股比例和高管持股比例与之呈负相关的结论,表明公司在股权结构和治理结构方面的差异对企业社会责任信息的披露有一定的影响。
As the public opinion on the disclosure of social responsibility information of heavily polluting enterprises is getting louder and louder, the factors that affect the disclosure of social responsibility information of such industries have become the research focus. Based on the corporate governance, this paper selects 77 listed companies from 16 heavily polluting projects such as smelting, manufacturing, brewing and thermal power, and puts forward 7 research hypotheses. Based on the findings of the study, Equity balance and separation of two posts, the proportion of independent directors, the size of the board of supervisors, and the proportion of board of supervisors held by the board of directors were positively correlated with the disclosure level of corporate social responsibility. However, the proportion of controlling shareholders holding shares and the proportion of executives holding shares was negatively correlated, It shows that the difference in the ownership structure and governance structure of the company has a certain impact on the disclosure of corporate social responsibility information.