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现有反映企业综合信息披露的相关研究主要集中在社会责任报告,而对企业可持续发展报告及信息研究较少。本文介绍了可持续发展报告与信息的相关概述,并从政策环境和经营开放性两个角度,采用我国电力行业2006-2015年披露的相关信息进行实证分析。结果表明,可持续发展信息披露及披露质量与政策指数显著正相关,与经营开放程度存在一定相关关系,这为我国政府对可持续发展信息披露的引导及企业披露相关信息提供了经验证据。
The existing researches that reflect the comprehensive information disclosure of enterprises mainly focus on social responsibility reports, while there are few studies on corporate sustainable development reports and information. This article introduced the relevant overview of sustainable development reports and information, and from the perspective of policy environment and operating openness, using the relevant information disclosed by China’s power industry from 2006 to 2015 to conduct empirical analysis. The results show that the information disclosure and disclosure quality of sustainable development and policy index are significantly positively related to the degree of openness in the business. This has provided empirical evidence for the government’s guidance on information disclosure for sustainable development and disclosure of relevant information by the company.