本书以中国沪市上市公司公开的上市公司年报和社会责任报告为主要数据来源，在系统的回顾企业环境会计相关理论沿革和国内外对上市公司公开社会责任和环境信息相关研究的基础上，对我国上市公司环境信息披露的种类、质量和水平进行了定量和定性两个方面的研究。并对我国推动上市公司更好的发布环境保护信息提出了政策建议。
企业环境会计、社会责任研究者和学生/高校、机构研究人员和学者
宋鹏，济南大学，水利与环境学院地理科学与规划系主任，讲师。
ABLEOFCONTENTS2
INTRODUCTION4
CHAPTERTWOLITERATUREREVIEW10
2.1Introdu*ion10
2.2TheoriesofCEDintheLiter*ure13
2.3.1Accountability15
2.3.2Decision-usefulnesstheory16
2.3.3Voluntarydisclosuretheory17
2.3.4Legiti*cytheory18
2.3.5Stakeholdertheory21
2.3.6Economics-basedagencytheory22
2.4TheDrivingForcesbehindEnvironmentalDisclosure25
2.4.1Corpor*echara*eristics26
2.4.1.1Corpor*esize26
2.4.1.2Industrialmembe*hip27
2.4.1.3Economicperfor*nce28
2.4.1.4Environmentalperfor*nce30
2.4.2Generalcontextualfa*o*32
2.4.2.1Countryoforigin32
2.4.2.2GeneralSocial-economicandPoliticalContext34
2.4.2.3Regul*ion35
2.4.2.4Publicconcernandmedia*tention38
2.4.2.5Stakeholdergroups41
2.4.2.6Effe*ivetaxr*e43
2.4.3InternalContextualFa*o*44
2.4.3.1TheProcessofreporting45
2.4.3.2Viewsand*titudesofkeycorpor*eplaye*toaspe*sofreporting46
2.5Corpor*eGovernanceandCED48
2.5.1Owne*hipstru*ure48
2.5.1.1Owne*hipconcentr*ion49
2.5.1.2Governmentalowne*hip50
2.5.1.3Foreignowne*hip50
2.5.2Boardposition51
2.5.3Dire*o*’chara*eristics53
2.5.4Othercorpor*egovernancechara*eristics54
2.5.4.1AuditmitteeandCSRmittee54
2.5.4.2Auditquality55
25.4.3Cross-listing55
CHAPTERTHREELITERATUREREVIEWONCEDINTHECHINESECONTEXT59
3.1Introdu*ion59
3.2TheCurrentSitu*ionofEnvironmentalReportinginChina59
3.3Liter*ureReviewonCEDinChina61
3.3.1TheextentandqualityofCEDinChina61
3.3.2Thefa*o*influencingCEDinChina63
CHAPTERFOURTHEORETICALFRAMEWORKANDHYPOTHESESDEVELOPMENT67
4.1Introdu*ion67
4.3HypothesesDevelopment70
4.3.1Owne*hipstru*ure71
4.3.2Boardposition74
4.3.3Dire*o*’chara*eristics78
4.3.4Boarda*ivitiesandotherinternalprocesses81
CHAPTERFIVEMETHODOLOGY85
5.1Introdu*ion85
5.2PhilosophicalAssumptionsandMethodologicalChoicesUnderpinningtheCurrentStudy85
5.3Fi*tEmpiricalInvestig*ion:Modelspecific*ionsandvariables86
5.4SecondEmpiricalInvestig*ion:Qualit*iveOne90
CHAPTERSIXQUANTITATIVEDATAANALYSISANDDISCUSSION91
6.1Introdu*ion91
6.2ResultsoftheDescriptiveSt*istics91
6.2.1Corpor*echara*eristics96
6.2.2Corpor*eenvironmentaldisclosure(CED)index101
6.3ResultsofInferentialAnalysis104
6.3.1Correl*ionmetricsandbivari*eresults104
6.3.2Hierarchicalmultipleregression104
6.3.2.1Resultsofhierarchicalmultipleregression104
6.3.2.2Multicollinearity,linearityandnor*lity111
CHAPTERSEVENQUALITATIVEDATAANALYSISANDDISCUSSION115
7.1Introdu*ion115
7.2Qualit*iveD*aAnalysis:ResultsandDiscussion115
7.2.2Resultsanddiscussion115
7.2.2.1Accountability115
7.2.2.2Regul*ion123
7.2.2.3Industries130
7.2.2.4Governmentowne*hip136
7.2.2.5Economicperfor*nce142
7.2.2.6StakeholderPressure144
7.2.2.7Impression*nagement149
7.2.2.8Roleoftheboardofdire*o*153
7.2.2.9Qualityoftheenvironmentalinfor*tioncurrentlydisclosedbythesampledChineselistedpanies166
7.2.2.10Decision-*kingprocess175
7.2.2.11Cross-listing177
7.2.2.12Peerpressure178
CHAPTEREIGHTCONCLUSIONSOFTHESTUDY180
8.1Introdu*ion180
8.2Sum*ryofMotiv*ionsandtheResearchQuestionsoftheStudy181
8.3MainFindings184
8.3.1Quantit*ivefindings184
8.3.2Qualit*ivefindings193
8.3.3Sum*ryofthefindingsfromthetwostagesofstudy206
8.4Implic*ionsoffindingsforfutureCEDpra*iceinChina208
BIBLIOGRAPHY212
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