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本文主要以沪市5个重污染行业的A股公司为研究对象,从政府如何促进企业履行其环保义务和如何使企业主动披露其环境信息出发,研究了政府环境补贴对环境信息披露水平的影响。研究结果发现:政府环境补贴与环境信息披露水平显著正相关,即环境补贴能促进企业环境信息披露。本文的研究为我国环境信息披露的研究提供新的研究视角,支持了政府机构制定的环境政策。
In this paper, five A-share companies heavily polluting industries in Shanghai Stock Exchange are selected as research objects. From the perspective of how the government can promote the fulfillment of its environmental obligations and how enterprises can disclose their environmental information voluntarily, this paper studies the effect of government environmental subsidies on the disclosure of environmental information . The results show that there is a significant positive correlation between government environmental subsidies and environmental information disclosure, that is, environmental subsidies can promote the disclosure of corporate environmental information. The research in this paper provides a new perspective for the study of China’s environmental information disclosure and supports the environmental policy formulated by government agencies.