The Study On The Relationship Between Executives Background Characteristics And Corporate Environmental Information Disclosure

With the development of economy,environmental issues become increasingly serious,making the importance of environmental information disclosure is particularly significant,in recent years,the government has introduced the corresponding laws and regulations on the company's environmental information disclosure,Chinese and foreign academic circles have also strengthened this research,and achieved some results.At present,there are few researches on the relationship between executive background characteristics and corporate environmental information disclosure.The domestic theory and empirical research have just started.It is rare to study the relationship between the two theories on the basis of Upper Echelons Theory.The introduction of Upper Echelons Theory into the research of enterprise environmental information disclosure can break through the paradigm of previous research and introduce new ideas.Therefore,this paper chooses to study the influence of the background characteristics of the executives on the disclosure of corporate environmental information,and further distinguish the nature of the enterprise to explore the impact of the actual controller on environmental information disclosure,and has certain research value.According to Upper Echelons Theory,the gender,age,educational background,educational background and so on can reflect the psychological characteristics of the executives and the differences between individuals,and have good testability.This paper makes a systematic analysis of the relationship between background characteristics and environmental information disclosure on the basis of Upper Echelons Theory.Then,select the company which release social responsibility report between 2009 and 2015 as research samples,adopts the method of combining normative analysis and empirical analysis,executives background characteristics and environment information disclosure were studied.The article main research result indicate that:first,executive background characteristics has certain correlation between environmental information disclosure.The proportion of female executives is positively related to the level of corporate environmental information disclosure;Age is significantly related to environmental information disclosure,with the increase of age,the higher the level of environmental information disclosure;The impact of management reputation and tenure on environmental information disclosure is not significant in general;The management education background is significantly related to the corporate environmental information disclosure.The management with financial,accounting and management background can promote the disclosure of corporate environmental information;There is a positive correlation between management degree and environmental information disclosure.With the improvement of academic qualifications,the level of environmental information disclosure has also increased.Second,when the executives are engaged in financial,accounting and management background,highly educated,older,the corporate environmental information has a positive impact on the hard to disclose.Third,when the executive gender is female,the older,with the financial,accounting and management background,highly educated,the enterprise environmental information has a positive impact on the soft disclosure.The possible innovation points in this paper: First of all,this article is based on the perspective of management background characteristics to study the disclosure of corporate environmental information,and further delineation of environmental information disclosure into hard disclosure and soft disclosure,broadening the research angle of view of the existing enterprise environmental information disclosure.Secondly,this paper not only considers the background characteristics of the whole management,but also considers the influence of the heterogeneity of management background characteristics on the disclosure of enterprise environmental information;Finally,considering the current institutional background of our country,it is of great significance to divide the sample data under different equity attributes.