Factors Influencing Corporate Environmental Disclosure
Factors Influencing Corporate Environmental Disclosure
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DOI：
10.1002/bse.1865
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发表时间：
2016-03-01
影响因子：
13.4
通讯作者：
Solimene, Silvia
中科院分区：
文献类型：
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作者：
D'Amico, Eugenio;Coluccia, Daniela;Solimene, Silvia
本文研究了影响意大利上市公司环境信息披露的因素。我们还旨在验证引入具体立法（尽管是自愿性质的）对环境披露所产生的影响。该分析的优点是包括公司生成的所有信息文件。分析显示，受调查公司的环境信息披露水平（过低）。计量经济分析显示，与我们的假设和之前在其他国家进行的分析结果相反，环境披露、少数股东和大型审计师的存在以及公司上市（包括在国外市场）之间存在负向且具有统计显着性的关系。我们最后指出，纯粹自愿引入临时立法只会影响定量环境披露的内容，这并不适合高度工业化的发达国家。版权所有 (c) 2014 John Wiley & Sons, Ltd 和 ERP 环境
In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the advantage of including all of the informational documents produced by the company. The analysis shows an (excessively) low level of disclosure of environmental information by the companies examined. The econometric analysis then shows, contrary to our hypothesis and the results of previous analyses carried out in other countries, a negative and statistically significant relationship between environmental disclosures, the presences of minority shareholders and large auditors and the listing of the company, including in foreign markets. We lastly observed that the introduction of ad hoc legislation as purely voluntary only affects the contents of quantitative environmental disclosures, which are unsuitable for a highly industrialized developed country. Copyright (c) 2014 John Wiley & Sons, Ltd and ERP Environment