环境规制与企业环境信息披露策略——基于A公司案例
Environmental Regulation and Corporate Environmental Information Disclosure Strategy—Based on the Case of Firm A
魏静 1王晓东2
作者信息
- 1. 昆明学院 经济管理学院,云南 昆明 650214;西南财经大学 会计学院,四川 成都 611130
- 2. 河北科技师范学院 财经学院,河北 秦皇岛 066004
- 折叠
摘要
以环境敏感型行业化工行业的领先者A公司为例,基于制度同构理论、内容分析法和解释性文本分析,结合言辞学知识,探讨典型企业在1999-2022 年间如何披露环境信息,以及制定和使用环境信息披露策略,以实现合法化.研究发现:案例企业表内确认的环境信息分布在不同性质的会计科目中;表外披露的环境信息总体质量偏低;年报表内确认与社会责任报告表外披露的环境信息相互对应、相互补充;通过环境信息的言辞变化以及模仿、强制同构来实现合法化.
Abstract
Taking firm A,a leader in the environmentally sensitive chemical industry,as an example,typical enter-prises were studied on disclosing environmental information,formulating and using environmental information disclo-sure strategy from 1999 to 2022 to achieve legalization based on the theory of institutional isomorphism,content analy-sis,interpretative text analysis,and rhetoric knowledge.The result showed that the environmental information meas-ured on the case enterprise's annual statements was distributed across different accounting subjects of different na-tures;the overall quality of environmental information disclosed in CSR report was low;the environmental information measured in the annual financial statements and disclosed in CSR report corresponded and complemented each other;legalization was achieved with changes in the rhetoric of environmental information,imitation and forced isomorphism.
关键词
环境规制/环境信息披露策略/制度同构Key words
environmental regulation/environmental information disclosure strategy/institutional isomorphism引用本文复制引用
基金项目
教育部人文社会科学研究项目(18YJA630041)
云南省哲学社会科学基金青年项目(QN2018056)
出版年
2024
NETL
NSTL
万方数据