董事會成員多樣性對環境資訊揭露之影響-以公司所有權及產業特性為調節變數

高士玄

doi:10.6846/TKU.2013.01088

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董事會成員多樣性對環境資訊揭露之影響-以公司所有權及產業特性為調節變數

The impact of Board Diversity on Environment Information Disclose: Ownership and Industrial Characteristics as Moderator

高士玄 , Masters　　Advisor：郭樂平　　

繁體中文 DOI： 10.6846/TKU.2013.01088

董事會成員多樣性；環境資訊揭露；公司所有權；產業特性； Board diversity ； Environmental information disclosure ； Ownership ； Industry characteristics

Abstract │ Reference (280) │ Altmetrics

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This article is to explore how the board diversity of Chinese listing corporations influence the level of environmental information disclosure and whether the company ownership or the industry type strengthens the influence. This article takes A-share Chinese enterprises listed on Shanghai and Shenzhen Stock Exchanges from 2008 to 2010 as the research subject. The environmental information exposure is graded by the content analysis, and the hypothesis test is conducted by the panel data regression analysis. The enterprises may take symbolic or substantive actions in the response to the environmental pressure from interested parties in order to obtain social recognition. In this article, the empirical results show that the environmental information disclosure of Chinese listing corporations is generally poor, which may because the disclosure is done more symbolically than Substantively. When the company executes environmental information disclosure, the members of the board of directors with higher education levels will enable the company to take environmental disclosure strategies into action. When it comes to the state-owned enterprises, this correlation has more significant effects. In addition, the board directors of a wider age range will enable the company to take environmental disclosure strategies into action, and the industry with sensitive characteristics has the positive effects of regulation. However, it is further found that the environmental information disclosure policy will not differ no matter whether the directors are independent directors or female directors. This paper expects to discover how the diversity of the board influences the environment information disclosure strategies, to provide more literature complement to how the diverse ownerships and the characteristics of the industry regulate, and to improve the transparency of the environmental management information when the enterprises provide financial information.

Reference ( 280 ) 〈TOP〉

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連結：
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連結：
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連結：
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