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We Chat Disclosure Of Environmental Information And Its Economic Consequences

Posted on:2021-11-29Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y PengFull Text:PDF
GTID:2481306245479894Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of economy,environmental issues have attracted more and more attention from the society.Scholars have made various explorations and researches for this purpose.The discipline of environmental accounting has emerged at the right moment,and the disclosure of environmental information is a key part of it,which plays a crucial role in the development of the whole discipline.At present,in addition to heavy polluting enterprises,more and more other enterprises also choose to voluntarily disclose environmental information.With the development of the Internet,disclosure channels have become more and more diversified.Today,with the momentum of the development of we media,it has become very frequent and important for enterprises to choose We Chat public number to disclose environmental information.In order to understand through We Chat public enterprises,the economic consequences of environmental information disclosure and its impact,environmental information disclosure and rich We Chat information disclosure of related research,at the same time to promote the corporate disclosure of environmental information is more perfect,to urge the government regulators for We Chat formulate corresponding disclosure of environmental information system,this paper analyzes the enterprise through We Chat economic consequences brought by the disclosure of environmental information,discuss We Chat disclosure of environmental information can cause social widespread attention and the positive reaction of the capital market,so as to provide effective guidance for corporate disclosure of environmental information,and provide multi-angle reference to the market and regulatory.This paper takes case analysis as the research method and selects CNPC as the case company to discuss the economic consequences of its disclosure of environmental information throughWe Chat.The first chapter is an introduction,which proposes the background and research significance of the topic,summarizes the existing literature,and introduces the writing framework and research methods of this paper.The second chapter starts from the theory,analyzes the motivation of We Chat to disclose environmental information and the relevant theories of the economic consequences of We Chat to disclose environmental information.Third chapter for Chinese oil and its We Chat disclosure of environmental information present situation,first of all,this paper introduces the general situation of China's oil and the implementation of environmental responsibility,environmental information disclosure of the status quo,analyzed We Chat the present situation of the disclosure of environmental information,the statistics since opening number We Chat public disclosure of environmental information,all the selected three representative events,analyze its We Chat disclosed before and after the change of social awareness and the reaction of the capital market,it is concluded that the results of the analysis.Based on the research results in the previous chapter,chapter four puts forward the problems in the disclosure of environmental information by CNPC using We Chat.The fifth chapter is the case enlightenment and Suggestions on the environmental information disclosure of CNPC We Chat,and puts forward Suggestions on the problems found in the process of analysis.The sixth chapter is the research summary,which summarizes the main research conclusions,research innovations and research limitations of this paper.Based on the case study,this paper draws the following conclusions: first,the disclosure of environmental information by We Chat can attract extensive attention of the society,and the disclosure of major periodic environmental information can,to a certain extent,cause the positive reaction of the capital market.Second,the titles of We Chat tweets that disclose environmental information should be optimized to increase the click rate of tweets.Thirdly,the path and content of We Chat disclosure should be optimized,and different types of information should be classified before disclosure,so as to avoid pushing irrelevant and repetitive information.Fourth,the vacancy in the disclosure of environmental information by We Chat should be improved,and the negative environmental information should be truthfully disclosed.Fifth,the supervision of We Chat disclosure should be strengthened to establish and improve the supervision of We Chat information disclosure.The innovation and contribution of this paper is to provide a We Chat disclosure Angle from the media environment information disclosure way case evidence,the path of development of environmental information disclosure research,to improve the enterprise environment information disclosure way has a good reference,at the same time for the government,regulators and the media of environmental information disclosure system construction has a certain reference value.
Keywords/Search Tags:Environmental information disclosure, WeChat disclosure, Social concern, Capital market reaction
PDF Full Text Request
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