华东师范大学(哲学社会科学版) ›› 2016, Vol. 48 ›› Issue (5): 140-149.doi: 10.16382/j.cnki.1000-5579.2016.05.017

• 可持续发展研究 • 上一篇    下一篇

企业环境信息披露研究的发展与完善——基于披露指标设计与构建方法的探讨

张秀敏;薛宇等   

  1. 华东师范大学经济与管理学部;清华大学管理学院
  • 出版日期:2016-09-15 发布日期:2016-11-01
  • 通讯作者: 张秀敏;薛宇等
  • 作者简介:张秀敏;薛宇等
  • 基金资助:

    本文系国家自然科学基金青年项目(71602058)、教育部人文社会科学研究青年基金项目(15YCJ630178)的阶段性成果。

Development and Improvement of the Study of Enterprise Environmental Information Disclosure: From the Perspective of Disclosure Index Design and Construction

ZHANG Xiu min; XUE Yu   

  • Online:2016-09-15 Published:2016-11-01
  • Contact: ZHANG Xiu min; XUE Yu
  • About author:ZHANG Xiu min; XUE Yu

摘要:

在企业环境信息披露的研究领域,披露指标的设计与构建是其基础与关键。基于对国内外企业环境信息披露研究经典文献的整理回溯,可以发现指标设计的研究视角经历了由污染处置到环境防治两个发展阶段,且国内外研究在揭示披露规律与发展特征上存在着共性与差异,同时信息化时代企业指标的考察视阈也在不断扩展;另一方面,对披露指标不同的赋值方法的探讨也同样经历了逐渐推进完善的过程,各类指标的构建方法均有其适用范围和局限性,而研究者对指标差别性问题的分析表明,指标构建方法的选用可能会影响到后续研究结论。基于企业环境信息披露体系在指标设计和构建方法视角的归纳与总结,可进一步明确今后其针对网络信息披露和纳入语义分析的研究方向。

关键词: 企业环境信息, 指标设计, 赋值方式, 网络披露, 语义分析

Abstract:

In the area of enterprise environmental information disclosure, the design and construction of disclosure index is the basis of and key to the research. Based on the recent relevant classical documents at home and abroad, this thesis generalizes the development process of the design and construction of its index, demonstrating that the research perspective has experienced two stages, that is, from pollution disposition to environment prevention, and there are similarities and differences between domestic and international research. The investigation threshold of disclosure index gets broadened in the digital time. Moreover, the development of diverse assignment modes is a gradual progress as well. With its application range and limit, every mode of index will affect the conclusion of subsequent study. The examination of the design and construction of disclosure index shows how to approach internet disclosure and semantic analysis.