以我国A股上市公司为研究对象,以2008-2015年间A股上市公司在企业社会责任报告中披露的环保投资信息为数据来源,从行业分布、地区分布、产权特征、股权特征等多个维度,对我国A股上市公司环保投资信息的披露现状和环保投资规模两方面进行了定量分析。研究发现:我国上市公司在社会责任报告中披露环保投资信息的状况不尽如人意,披露内容缺乏统一规范,可读性不强;上市公司环保投资信息的披露现状和环保投资规模具有不同程度的地区差异、行业差异、产权差异、股权差异和成长性差异。
The paper takes the A - share listed companies in China as the research object, and uses the envi- ronmental investment information disclosed in the corporate social responsibility report from 2008 to 2015 as the data source to conduct a quantitative analysis of the current situation of environmental protection investment information disclosure and the scale of environmental protection investment from such multiple dimensions as industry distribution, regional distribution, property rights and so on. The results show that the disclosure of environmental protection investment information is not satisfactory according to the social responsibility report of listed companies, and the content of the disclosure is not uniform and standardized with no strong readabili- ty. The disclosure status of environmental protection investment information of listed companies and the scale of environmental investment have some regional differences, industry differences, property rights differences, equity differences and growth differences to a certain extent.