董事会的人口特征,所有权结构和多重资本披露:来自严重污染的公司的证据
1School of Economics and Management, Beijing Institute of Petrochemical Technology, 19 Qingyuan North Road, Daxing District, Beijing, China.
Heliyon
|June 30, 2023
概括
这项关于中国污染企业的研究发现,各种董事会和机构投资者改善了可持续性报告 (多重资本披露). 然而,董事会的财务专业知识可能会阻碍披露质量.
科学领域:
- 商业和会计学 商业和会计学
- 企业社会责任 企业社会责任
- 可持续性报告 可持续性报告
背景情况:
- 综合报告 (IR) 是一个以可持续发展为重点的框架,利用六种资本形式.
- 严重污染的中国企业面临着对其环境和社会影响的严格审查.
- 了解影响披露质量的因素对于企业问责至关重要.
研究的目的:
- 调查董事会人口统计,所有权结构和多重资本披露 (MCD) 质量之间的关系.
- 检查董事会性别多样性,财务专业知识和机构所有权对中国污染企业中MCD的影响.
- 提供关于影响以可持续发展为导向的报告的公司治理机制的经验证据.
主要方法:
- 利用上层阶层理论和代理理论作为理论框架.
- 分析了2012年至2016年间严重污染的中国企业的数据.
- 使用回归分析来评估独立变量 (电路板特性,所有权) 与MCD质量之间的关联.
主要成果:
- 董事会性别多样性与更高的MCD质量有关.
- 机构所有权与改善MCD质量有积极的相关性.
- 董事会的财务专业知识显示,与MCD质量存在负面关联,这表明潜在的缺点.
结论:
- 董事会多样性和机构监管提高了污染行业的可持续性披露质量.
- 董事会的财务专业知识可能不会直接转化为更好的多重资本披露.
- 调查结果为企业治理,监管和可持续发展报告政策制定提供了宝贵的见解.
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