正版新书]中国上市公司环境信息披露:理论与实践宋鹏 著9787511

TABLE OF CONTENTS
INTRODUCTION
CHAPTER TWO LITERATURE REVIEW
2.1 Introduction
2.2 Theories of CED in the Literature
2.3.1 Accountability
2.3.2 Decision-usefulness theory
2.3.3 Voluntary disclosure theory
2.3.4 Legitimacy theory
2.3.5 Stakeholder theory
2.3.6 Economics-based agency theory
2.4 The Driving Forces behind Environmental Disclosure
2.4.1 Corporate characteristics
2.4.1.1 Corporate size
2.4.1.2 Industrial membership
2.4.1.3 Economic performance
2.4.1.4 Environmental performance
2.4.2 General contextual factors
2.4.2.1 Country of origin
2.4.2.2 General So-economic and Political Context
2.4.2.3 Regulation
2.4.2.4 Public concern and media attention
2.4.2.5 Stakeholder groups
2.4.2.6 Effective tax rate
2.4.3 Internal Contextual Factors
2.4.3.1 The Process of reporting
2.4.3.2 Views and attitudes of key corporate players to aspects of reporting
2.5 Corporate Governance and CED
2.5.1 Ownership structure
2.5.1.1 Ownership concentration
2.5.1.2 Governmental ownership
2.5.1.3 Foreign ownership
2.5.2 Board composition
2.5.3 Directors’ characteristics
2.5.4 Other corporate governance characteristics
2.5.4.1 Audit committee and CSR committee
2.5.4.2 Audit quality
25.4.3 Cross-listing
CHAPTER THREE LITERATURE REVIEW ON CED IN THE CHINESE CONTEXT
3.1 Introduction
3.2 The Current Situation of Environmental Reporting in China
3.3 Literature Review on CED in China
3.3.1 The extent and quality of CED in China
3.3.2 The factors influencing CED in China
CHAPTER FOUR THEORETICAL FRAMEWORK AND HYPOTHESES DEVELOPMENT
4.1 Introduction
4.3 Hypotheses Development
4.3.1 Ownership structure
4.3.2 Board composition
4.3.3 Directors’ characteristics
4.3.4 Board activities and other internal processes
CHAPTER FIVE METHODOLOGY
5.1 Introduction
5.2 Philosophical Assumptions and Methodological Choices Underpinning the Current Study
5.3 First Empirical Investigation: Model specifications and variables
5.4 Second Empirical Investigation: Qualitative One
CHAPTER SIX QUANTITATIVE DATA ANALYSIS AND DISCUSSION
6.1 Introduction
6.2 Results of the Descriptive Statistics
6.2.1 Corporate characteristics
6.2.2 Corporate environmental disclosure (CED) index
6.3 Results of Inferential Analysis 104
6.3.1 Correlation metrics and bivariate results
6.3.2 Hierarchical multiple regression
6.3.2.1 Results of hierarchical multiple regression
6.3.2.2 Multicollinearity, linearity and normality
CHAPTER SEVEN QUALITATIVE DATA ANALYSIS AND DISCUSSION
7.1 Introduction 115
7.2 Qualitative Data Analysis: Results and Discussion
7.2.2 Results and discussion
7.2.2.1 Accountability
7.2.2.2 Regulation
7.2.2.3 Industries
7.2.2.4 Government ownership
7.2.2.5 Economic performance
7.2.2.6 Stakeholder Pressure
7.2.2.7 Impression management
7.2.2.8 Role of the board of directors
7.2.2.9 Quality of the environmental information currently disclosed by the sampled Chinese listed companies
7.2.2.10 Decision-making process
7.2.2.11 Cross-listing
7.2.2.12 Peer pressure
CHAPTER EIGHT CONCLUSIONS OF THE STUDY
8.1 Introduction
8.2 Summary of Motivations and the Research Questions of the Study
8.3 Main Findings
8.3.1 Quantitative findings
8.3.2 Qualitative findings
8.3.3 Summary of the findings from the two stages of study
8.4 Implications of findings for future CED practice in China
BIBLIOGRAPHY

宋鹏，济南大学，水利与环境学院地理科学与规划系主任，讲师。2007年，硕士毕业于山东大学管理学院，技术经济及管理；2017年博士毕业于英国格拉斯哥加利多尼亚大学商学与社会学院，企业风险管理。

本书以中国沪市上市公司公开的上市公司年报和社会责任报告为主要数据来源，在系统的回顾企业环境会计相关理论沿革和国内外对上市公司公开社会责任和环境信息相关研究的基础上，对我国上市公司环境信息披露的种类、质量和水平进行了定量和定性两个方面的研究。并对我国推动上市公司更好的发布环境保护信息提出了政策建议。