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

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Title:	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
Other Titles:	Impact of board diversity on environment information disclose : ownership and industrial characteristics as moderator
Authors:	高士玄;Kao, Shih-Hsuan
Contributors:	淡江大學會計學系碩士在職專班郭樂平
Keywords:	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
Date:	2013
Issue Date:	2014-01-23 14:06:48 (UTC+8)
Abstract:	本文欲探討中國上市公司董事會成員多樣性對環境資訊揭露程度之影響，及公司所有權型態或產業特性是否強化上述結果。本文以2008至2010年中國上海與深圳證券交易所上市之A股企業為研究對象，以內容分析法對環境資訊揭露評分，再採用縱橫資料迴歸分析進行假說檢驗。而企業在回應來自利害關係人的環境壓力時，為了獲得社會的認可很可能採用象徵性或實質行動。本文實證發現中國上市公司之環境資訊揭露程度普遍不佳，這項結果或許可以說明環境揭露之象徵性意義大於實質行動。當公司執行環境資訊揭露時，董事會成員教育程度愈高將使公司環境揭露策略朝向實質行動，這項關係在國有企業時，效果更顯著。此外，董事年齡分布較廣將使公司環境揭露策略朝向實質行動，而產業特性為敏感性產業時，有正向調節效果，但進一步發現環境資訊揭露策略不會因董事的身分為獨立董事或女性董事而有所不同。本文期望對董事會成員多樣性不同時對環境資訊揭露策略有何不同，其中所有權與產業特性差異具有何種調節效果做更多文獻的補充。 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.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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