节点文献
信息披露对企业环境管理的激励分析
An Analysis of the Incentives of Information Disclosure to a Firm’s Environmental Management
【摘要】 文章通过阐述国外盛行的信息疗法,分析了企业相关环境信息披露显著影响企业在资本市场上财务业绩的传导机制,为企业改变环境行为提供市场激励,提出我国可以结合传统管制和信息疗法从声誉、财务和司法等方面激发企业环境意识,改善企业环境管理。
【Abstract】 The essay expounds the information remedy prevailing in foreign countries, analyses how the disclosure of information pertaining to the environmental performance of a firm provides a significant incentive for the firm to modify its environmental behavior, suggesting that in China, traditional regulation can be combined with the information remedy in order to prompt the firm to improve environmental management.
【关键词】 可持续发展;
环境管理;
信息披露;
资本市场;
【Key words】 sustainable development; environmental management; information disclosure; capital market;
【Key words】 sustainable development; environmental management; information disclosure; capital market;
- 【文献出处】 山西财经大学学报 ,Journal of Shanxi Finance and Economics University , 编辑部邮箱 ,2003年06期
- 【分类号】F270
- 【被引频次】17
- 【下载频次】232