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The Impact Of Media Attention On The Quality Of Enterprise Environmental Disclosure

Posted on:2021-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:H LiuFull Text:PDF
GTID:2381330605452165Subject:Accounting
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With the continuous development of reform and opening up,in the past 40 years,all walks of life in our country have shown vitality,and the economy has also developed rapidly.However,the changes brought about by national development are good and bad,and the rapid development of the economy has also brought some problems.In order to get away from the development model of development first and then governance,environmental pollution has become one of the great challenges we face at this stage.One of the important causes of environmental pollution is the production and operation activities of enterprises.The pursuit of benefits is inevitable,but sustainable development is imperative.In this case,companies need to work hard to find a balance between the two.At the same time,China is facing the status quo of imperfect environmental information disclosure system.In this case,it is difficult for all sectors of society to understand the environmental problems in the production and operation of enterprises.With the proposal of "green mountains and green mountains are golden mountains and silver mountains",it is imminent to solve environmental problems,and the issue of corporate environmental information disclosure should also be further studied.Therefore,this article will study the relationship between media attention and the quality of environmental information disclosure.Based on the theory of legitimacy,the theory of agenda setting and the theory of stakeholders,this article uses the 2017-2018 A-share mining industry listed companies in Shanghai as a research sample to divide the quality of environmental information disclosure into significant,quantitative,and temporal.Calculate the sample company's scores in these three aspects,and use media attention as an explanatory variable to study its impact on the significance,quantification,and timeliness of environmental information disclosure of listed companies.Finally,based on the analysis results,the existing problems and related suggestions are proposed.Through empirical analysis,this article finally draws the following conclusions:media attention is significantly positively related to the significance,quantification,and timeliness of corporate environmental information disclosure.At the same time,itwas found that the quality of environmental information disclosure of listed companies in China's mining industry still needs to be improved.Especially when China's environmental information disclosure system is not perfect,the distribution of environmental information disclosure by enterprises is fragmented and the content is not uniform,which makes it more difficult for stakeholders to obtain information.Based on the development trend of big data,this paper studies the impact of media attention on the quality of corporate environmental information disclosure.It is expected that there will be an in-depth analysis of the relationship between the two,so that the results of the research can play a role in the media's external monitoring capabilities and improve enterprises The quality of environmental information disclosure provides a theoretical basis.
Keywords/Search Tags:media attention, Environmental information disclosure, mining industry
PDF Full Text Request
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