中国环境信息公开的时空演化特征及其影响因素

环境信息公开是大数据信息时代环境治理的新型工具,我国在立法和实践上取得了重要进展,准确把握其发展脉络、现实状况和驱动因素,是有效推动环境信息公开和发挥其治理效果的先决条件。基于2008—2017年120个城市的PITI指数,采用空间数据探索分析和动态空间面板模型方法,分析了我国环境信息公开的时空演化特征和影响因素。研究发现:①我国环境信息公开正处于向中等水平过渡阶段,表现出明显的区域不平衡现象,呈现“沿海-内陆”梯度递减特征。②我国环境信息公开表现出较强的空间集聚特征,呈现显著的空间“俱乐部”分布格局,区域内部空间溢出效应显著,区域间辐射带动作用较弱。③较高的经济发展水平和环保投入强度表现出显著的促进作用,而良好的企业绩效和教育水平、较高的社会舆论和环保监督压力并没有发挥应有的促增效应;较差的空气质量和较高的工业污染表现出显著的抑制效应,而提高外资引入和环保执法力度则表现出较弱的负向作用。沿海城市和智慧城市的促进作用相对较高,资源型城市则较低。④环境信息公开在时间、空间和时空维度上分别表现出叠加效应、同群效应和示范效应。因此,应逐步完善环境信息公开的体制机制,加快环保基础设施建设,推进企业环保信用评价,提高公众互动参与和监督,强化环保指导帮扶和监管执法,构建环境信息公开的长效机制。     

环境信息披露质量对企业价值的影响研究——基于市场化视角的分析

迫于环境保护的压力,企业环境信息披露质量的提高成为亟待解决的问题。在回顾国内外相关文献的基础上,采用内容分析法收集整理了沪深股市2013～2017年重污染行业企业的环境数据,在此基础上利用OLS模型构建环境信息披露指数用以测度环境信息披露质量,并将市场化程度纳入到实证分析框架,研究发现:(1)环境信息披露质量与企业价值之间呈现显著的正相关关系,即环境信息披露具有"沟通效应",降低了企业与外界的信息不对称程度,促进了企业价值的显著提升;(2)环境信息披露质量与企业价值之间的关系在不同市场化程度中表现出很大的差异性,相较于市场化程度高的地区,位于低市场化程度地区的企业,环境信息公开对其价值提升的贡献度更大。这一研究成果不仅为企业提高环境信息披露质量、强化绿色竞争优势提供了经验支持,而且也为政府规范企业行为提供了决策参考。     

企业环境信息披露的外部影响因素实证研究

本文以111家重污染行业的A股上市公司为样本,对企业环境信息披露的外部影响因素进行研究,对政府环保投入、公众环保意识、区域经济水平和社会监督水平等因素与企业环境信息披露水平之间的关系进行了理论分析和实证检验.研究结果显示:从整体上来说外部因素与企业环境信息披露水平呈负相关关系,说明现阶段企业环保工作所处的外部环境不容乐观;其中,区域经济发展水平与企业环境信息披露水平显著负相关;政府环保投入与企业环境信息披露水平显著正相关,但其影响程度随着经济发展水平的提高而减小;公众环保意识和社会监督水平对企业环境信息披露水平无显著影响.最后,提出了转变经济发展方式、加强政府宏观调控和完善企韭环境信息披露制度等政策建议.     

上市企业环保信息披露与股票投资者社会环境偏好

本文分析了2008—2014年A股市场对强制披露的企业社会责任报告中环保信息的反应,展示了我国股票投资者社会环境偏好的变化过程。虽然近年来我国人均收入已经处于环境库兹涅茨曲线的排放拐点附近,但是目前鲜有国内研究对公众的社会环境偏好变化过程进行分析。本文分三个部分对股票市场投资者的社会环境偏好进行检验:首先,利用事件分析法展示了7年间股票投资者的整体态度,发现由环保信息披露引起的累积超额回报率显著大于零,说明投资者平均持积极态度。其次,使用倾向得分匹配双重差分法检验环境监管政策加强带来的影响,一方面《大气污染防治行动计划》的实施使得投资者态度从负面向正面转变,说明投资者环境偏好受政策影响显著;另一方面《大气污染防治行动计划》的实施显著提高了国有企业环保行为的水平。最后,通过对政策效应的形成机制进行检验发现,我国上市公司的环保行为在投资者眼中并不只是为了完成社会责任信息披露的政策指令而实施,而是股票投资者已经形成社会环境偏好,使得企业具有构建"绿色企业形象"的需求。另外,由于本文的研究对象是强制披露的企业社会责任报告,所以有效规避了西方相关研究中自愿披露导致的自我选择问题,但同时西方学者普遍对我国强制披露的企业社会责任报告所包含的信息持怀疑态度,因此本文通过利用情绪分析程序对环保信息的信息有效性进行检验,结果显示文本情绪的强弱与股票价格波动幅度有正相关关系,说明企业环保信息是投资者决策信息集的一部分,即强制披露的企业社会责任报告包含有效信息。     

基于独立环境报告的中日石油企业环境绩效信息披露比较研究

有效的环境绩效信息披露是正确进行企业环境绩效评估的基础.本文首次依据全球报告倡议组织(GRI)<可持续发展报告指南>(2006年版)中的30个环境绩效指标,对中石油独立环境报告中环境绩效信息披露的研究发现,中石油环境绩效指标披露不完整,重要的核心指标披露情况更不理想,年度间纵向比较还出现了倒退;定性指标披露多于定量指标;体现企业积极行动和效果的内容和数据披露得相对较为详细;存在选择性披露问题,可比性较差,相关信息披露也较为散乱,不利于读者进行环境绩效评估.对此,我国企业应重视环境原始信息的收集和处理,将环境相关信息纳入企业日常的信怠管理系统,在披露方法上则应综合借鉴相关国际组织的做法并不断加以改进;政府监管部门也应对环境信息披露做出系统指引和规范,并积极推动环境报告审计的发展.     

日本企业环境经营评价方法与实践

近年来,随着各国政府对环境问题的日益重视及循环经济、低碳社会的迅速发展,环境经营理念已逐步为国际各大企业所重视,并开始付诸实施。而如何评价企业的环境经营行为,如何通过科学评价进一步促进企业环保业务的全面开展,已经成为亟待解决的实际问题。日本是最早提出企业环境经营理念并付诸实践的国家,本文对日本现行的企业环境经营评价方式与方法进行梳理,并通过案例分析,为我国企业环境经营评价体系的建立提供参考。     

Issue Cycles in Corporate Sustainability Reporting: A Longitudinal Study

Issue cycles in media reporting and in the coverage of environmental news in particular have been studied since the 1970s. This study seeks to extend existing theory on issue-attention lifecycles from the news-media domain to the corporate domain by exploring how companies operationalize environmental sustainability over time. Using computer-assisted text analysis, this study investigates 744 corporate environmental reports in a 10-year longitudinal design in order to study how the attention that companies pay to a set of 13 environmental issues shifts over this period. The results indicate discernible issue cycles for almost all of the issues studied. Some issues are in a phase of heightened awareness, others in a punctuated equilibrium following specific events, and even others in a phase of decline. The issue cycles identified suggest that companies pursue their environmental strategies consistently, but shift attention to particular issues as a response to high-profile environmental events. Policy-makers therefore need to be aware of the slowness of changes in corporate environmental strategies.     

The persistence of green goodwill

Civil coercion has its limitations, government regulation is only as effective as enforcement and investors base their estimates of firm value on information available from the firms themselves and from other sources. While voluntary disclosure is construed as being selective or incomplete, negative non-financial news such as details of fines imposed for environmental violation is reflected in lower stock prices for a short duration. This paper evaluates the persistence of goodwill capital for a sample of Indian companies from select industries, graded by their environmental performance. We conclude that investor concern differs across industries and that the correlation of environmental performance with firm valuation is, at best, weak and short-lived. Periodic scrutiny and announcement of industry environmental performance by appropriately equipped independent agencies could help coordinate and sustain stake-holder pressure on industry.     

Who cares about climate change reporting in developing countries? The market response to,and corporate accountability for,climate change in Bangladesh

Undoubtedly, climate change is one of the greatest problems facing today’s world. Despite this, traditional research has ignored the market response to, and accountability for, climate change reporting in developing countries. Hence, this study critically examines climate change reporting practices in the most affected countries in the world, with specific reference to Bangladesh. In the study, 32 semi-structured interviews and 71 annual reports are evaluated. Using legitimacy theory, the study contributes to building an understanding of companies’ attitude toward stakeholder accountability regarding climate change. The study finds that Bangladeshi companies are reporting climate change information on an average of 2.23 %. More specifically, the study demonstrates that large companies are reporting on more climate change issues than others because of their legitimized positions in the market. Again, a lack of regulation and a culture of low social accountability among the companies contribute to a very low level of disclosure on climate change. Surprisingly, multinationals are not providing satisfactory disclosure. The study has policy implications in developing countries for both local policy makers (the government) and international policy makers (the Intergovernmental Panel on Climate Change, the European Union, the World Bank, the UN Environment Programme, the International Energy Agency and the World Economic Forum) as to how to engage local companies so that they become more socially accountable to climate change reporting.     

Drivers for Corporate Environmental Responsibility (CER)

There is a limited body of research into what drives some major companies to become aware of their environmental responsibility, what drives some to develop policies, and for an even smaller number of companies, what drives them to act on these policies and actually change their practices to become more environmentally responsible. This paper draws on part of the research conducted for a PhD, and looks at what a selection of senior business leaders from major Australian and international companies, as well as key academics, corporate analysts and environmentalists believe are the major drivers for corporate environmental responsibility (CER). While the key finding, namely that government legislation or the threat of legislation, is the number one driver, came as no surprise and concurs with findings of other studies (Emtairah et al.: 2002, Who Creates the Market for Green Products? An Analysis of the Role of Different Actors in Relation to Supply and Demand of Green Products, Swedish Environmental Protection Agency, Stockholm; Faruk: 2002, The Ashridge Journal; Husted: 2003, Environmental Science &; Policy 2, 61–74), what was a surprise was the level of support from business leaders for more government intervention in the form of policies, including legislative, to encourage or force greater CER.     

The potential of corporate environmental responsibility of Chinese state-owned enterprises in Africa

Drawing upon empirical data collected in China and Africa, this article evaluates Chinese overseas corporate social responsibility strategies and their effectiveness in mitigating environmental impacts in parts of Africa. China’s enhanced role within the global economy has profound environmental implications for the world. In particular, China has rapidly expanded its environmental footprint in Africa, largely because of its burgeoning economic presence through trade and aid projects such as infrastructure and public works. These large-scale projects, commonly managed by state-owned enterprises (SOEs), tend to be in sectors that are environmentally sensitive such as oil and gas exploration and construction of major infrastructure. At the international level, global financial institutions along with growing pressure from civil society organizations are encouraging China to demonstrate a commitment to addressing the environmental impacts of its overseas projects. At the domestic level, growing awareness of such issues has generated an emerging trend of Chinese entities promoting and adopting corporate social responsibility (CSR) initiatives. These moves seek to improve the environmental and social impacts of Chinese overseas investments. However, research has shown that the outcomes of Chinese overseas CSR strategies (particularly in environmental protection) vary widely due to the operating procedures of the Chinese SOEs in combination with specific local political and social structures. In general, environmental protection is weak and so there is a need for the Chinese and African governments to create a legislative and institutional framework to address Chinese investment in Africa especially in the area of natural resource extraction.     

The influence of carbon emissions disclosure on company financial value in an emerging economy

Few studies have been conducted on the impact of carbon emissions disclosure on firms’ financial performance in emerging economies. Furthermore, comparison between accounting-based measures and market-based ones remains limited. This article examines the effect of carbon emissions reporting on the financial value of South African companies for the period 2010–2015. Using panel regression approaches, the findings show that, in most cases, carbon emission disclosure generates a positive relationship with ROA (an accounting-based indicator) but a negative association with MVA (a market-based indicator). The article concludes that accounting-based indicators offer more explanatory power for corporate greening initiatives.     

生态文明建设的关键因素识别

生态文明建设是共创民族伟业、中国圆梦的时代重任,提高生态文明建设水平需要对生态文明建设的关键因素进行分析识别。本文从生态文明意识、生态文明制度和生态文明行为三个方面建立生态文明建设影响因素指标体系,选取全国31个省份2012至2014年的相关数据,运用BP神经网络法降低DEMATEL模型中专家打分建立关联矩阵的主观性,结合摆幅置权法(SW)得出综合重要度,遴选出生态文明建设关键因素。其中,年份最近的2014年计算得出的关键因素按照重要度排序依次为:本级环保能力建设资金使用总额、排污费解缴入库户金额、机动车污染物排放总颗粒物、网站主动公开各类政府环境信息条数和环保系统人员总数。将这些因素按照生态文明的基本内涵划分为三大类,得到3点结论:生态意识虽不起决定性作用,但能强化整个社会的生态文明建设的思想和理念,生态文明意识所占的比例先降后升,不断提高;随着生态文明建设理论和实践经验的丰富,逐渐感受到成熟的制度设计、明确的制度规范才是根本,生态文明制度类别在关键因素中所占的比例越来越高;生态文明行为作为表现形式,随着其他两方面的变化,生态文明行为不断改善,在生态文明建设的关键因素中所占比例下降。本文在生态文明意识方面提出要针对性地帮助和鼓励各级环保部门开展信息公开工作;在生态文明制度方面提出强化环保能力建设资金的监管力度,发挥排污费的真正作用,提升环保系统人员的能力素养,探索新工作思路等举措;在生态文明行为方面提出综合车、油、路等多方面措施防治机动车排放污染等建议。     

基于GIS的中国沿海省份可持续发展评价研究

本文利用2000年全国1:400万的地形矢量数据,2000年中国沿海11个省(区)、直辖市的分县统计数据,中国地球系统科学数据共享网的资源、人口数据等,以经济发展水平、社会福利、人口压力、资源储备、环境保护为主要依据,选取其中代表性参数为主要指标,建立中国沿海省份可持续发展评价模型,以1km×1km的栅格(GRID)为基础,采用GIS分析手段获得沿海省份的可持续发展指数,结合本课题组所做的中国海岸带生态环境综合评价研究,探讨中国沿海省份可持续发展能力。     

Public disclosures: using information to reduce pollution in developing countries

The failure of formal regulation and market-based approaches to control pollution has highlighted the significance of informal regulation in the form of ‘public disclosure’ and ‘rating’ for achieving environmental goals in the nineties. In developing countries where pollution information is often scarce, disclosure can make a firm’s emissions more costly. This is because it increases penalties from regulators, local communities, consumer organizations and factor markets. Public or information disclosure combines conventional environmental monitoring, self-regulation and public pressure using environmental ratings to promote better environmental management. Thus, it forms an effective tool to control pollution in developing countries like India, China or Kenya and countries-in-transition like Poland, Russia, etc. The different examples given in the paper indicate that effective public disclosure requires a credible scheme with scrutiny at different checkpoints similar to the one used for PROPER in Indonesia or GRP in India.     

流域立法视角下生态流量保障的制度供给--以长江流域为例

生态流量保障的重难点在于流域生态流量不足问题的妥善解决。生态流量不足基于产生的原因可分为“自然型”和“人为型”。“人为型”生态流量不足的根源在于《水法》第4条规定的三生用水关系未得到妥善处理,实质上是水资源分配和管理不合理所致。具体表现为水资源保护理念镶嵌在制度表层、生态流量缺乏核心制度保障、流域规划匮乏强效监督机制、流域水资源分配信息公开不足、末端行政考核制度偏重水质管控、生态用水制度顶层设计与地方实施间落差巨大等。流域立法作为立法体系的中间环节,对上位法具有填补协调功能,对地方立法具有引领指导作用。建议在流域立法过程中,通过制度设计解构流域生态流量保障现存的制度困境,主要包括以下几个方面:一是完成流域特有保护理念到实体制度的转型。二是基于流域生态修复、水资源生态红线管控制度的开展以及有效衔接规划环境影响评价制度的需要,建立生态流量管控指标制度体系不可或缺。三是基于流域规划对三生用水的初始分配性,将生态流量供给纳入流域规划体系中,从水资源分配初始阶段保障生态流量,同时强化流域水资源规划制度的监督机制,健全规划制定的程序性规范,明确科学考察和调查评价人员的构成规则、方式及模式。四是依法加深政府信息公开程度保障公众的知情权、参与权及监督权。五是完善行政考核制度体系强化对生态流量供给的考核。     

Motives,opportunities, and risks for private sector investment in protected areas with international importance: evidence from German companies

What motives do companies have to make a voluntary contribution to the protection and conservation of ecosystems? Could an international market for protected area certificates (PACs)—issued for geographical areas managed in accordance with social and environmental best practices—boost private investment? What are the market opportunities and risks that influence private sector investment? These questions are evaluated based on semi-structured expert interviews conducted in 39 German companies. Triangulation is used for data analysis to combine the advantages of qualitative and quantitative methods. Qualitative interview results complemented with the exploratory factor analysis allow identifying five motives for private sector investment, of which three are key motives in the early stage of developing PACs: direct financial benefits; the social legitimacy of entrepreneurial business; and the corporate dependency on ecosystems. Opportunities for private companies arise from the high marketing potential of certificates, the international orientation of the PAC market, and the bundling of different ecosystem benefits. Identified risks include a lack of differentiation, additional costs, and green washing. Depending on the transparency of the certification scheme, companies are aware that PACs could both improve and damage their credibility and reputation.     

人工草坪昆虫多样性与环境因子的相关性初步研究——以庐山风景区为例

昆虫在自然界中占据着多样性更高、空间尺度更小的生境,对生境的变化也更敏感,开展昆虫多样性与环境因子的相关性研究对生态环境监测和保护具有重要意义。实验中我们选用庐山风景区不同人工草坪进行研究,对它们昆虫群落及环境因子特征进行了随机取样调查,采用多样性指数和典范对应分析（CCA）研究昆虫群落与环境因子之间的相关性。实验共收集了昆虫11目,472头,以直翅目和鳞翅目占优势,其个体数分别占捕获昆虫总个体数的5324%和2278%。CCA分析表明：昆虫与环境因子之间的相关性高达100%,提示环境因子变化影响昆虫的分布,从研究结果看,践踏强度、样地大小、植被类型都对昆虫群落的分布影响很大。为该区域昆虫资源的保护和利用以及人工草坪的设置等相关研究提供科学依据     

邻避冲突视角下环境群体性事件的发生过程及处理研究

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