HomePage >> Journals >> Management Science and Research

Management Science and Research

Management Science and Research is an international comprehensive professional academic journal of Ivy Publisher, concerning the development of management science technology and research, on the combination of management science theory and modern industrial technology. The main focus of the journal is the academic papers and comments of latest management science theory and method research improvement in the fields of nature science, engineering t... [More] Management Science and Research is an international comprehensive professional academic journal of Ivy Publisher, concerning the development of management science technology and research, on the combination of management science theory and modern industrial technology. The main focus of the journal is the academic papers and comments of latest management science theory and method research improvement in the fields of nature science, engineering technology, economy and science, report of latest research result in the field of material subject, aiming at providing a good communication platform to transfer, share and discuss the theoretical and technical development of management science for professionals, scholars and researchers in this field, reflecting the academic front level, promote academic change and foster the rapid expansion of management science theory and application technology.

The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following items in English are indispensible parts of the paper: paper title, author(s), author(s)'affiliation(s), abstract and keywords. If this is the first time you contribute an article to the journal, please format your manuscript as per the sample paper and then submit it into the online submission system. Accepted papers will immediately appear online followed by printed hard copies by Ivy Publisher globally. Therefore, the contributions should not be related to secret. The author takes sole responsibility for his views.

ISSN Print:2326-8689

ISSN Online:2326-8727

Email:msr@ivypub.org

Website: http://www.ivypub.org/msr/

  0
  0

Paper Infomation

Does Environmental Justice Specialization Promote Corporate Environmental Disclosure?

Full Text(PDF, 1386KB)

Author: Yao Yu

Abstract: Based on the quasi-natural experiment that environmental courts have been gradually established in intermediate people's courts in China, this paper takes A-share listed companies from 2006 to 2019 as the research samples to study the impact of the environmental justice specialization on the environmental information disclosure of listed enterprises. The research shows that environmental justice specialization significantly improves the participation and quality of listed enterprises’ environmental information disclosure, and this positive effect is more significant for state-owned companies and companies in heavy pollution industry. Therefore, local courts should actively promote the construction of environmental justice specialization in China and improve the judicial system. At the same time, the government should adopt reasonable incentive measures to guide private enterprises to strengthen their awareness of fulfilling social responsibilities and promote the dissemination of environmental information disclosure from heavy pollution industry to all listed enterprises, which will promote the maximum effectiveness of the environmental justice system.

Keywords: Environmental Justice Specialization, Environmental Court, Environmental Information Disclosure

References:

[1] 包群、邵敏、杨大利:环境管制抑制了污染排放吗?[J]. 经济研究, 2013,48(12):42~54.

[2] 毕茜、彭珏、左永彦:环境信息披露制度、公司治理和环境信息披露[J].会计研究, 2012(07):39~47+96

[3] 蔡海静、谢乔昕、滕军:环境规制、行业异质性与内部人减持规模,财会通讯, 2020(07):62~66.

[4] 杜颖洁、杜兴强:女性董事、法律环境与企业社会责任——基于中国资本市场的经验证据[J].当代会计评论, 2014,7(01):90~121.

[5] 范子英、赵仁杰:法治强化能够促进污染治理吗?——来自环保法庭设立的证据[J].经济研究, 2019,54(03):21~37.

[6] 胡珺、宋献中、王红建:非正式制度、家乡认同与企业环境治理[J].管理世界, 2017(03):76~94+187~188.

[7] 李哲,王文翰:“多言寡行”的环境责任表现能否影响银行信贷获取——基于“言”和“行”双维度的文本分析[J].金融研究,2021(12):116~132.

[8] 梁平汉、高楠:人事变更、法制环境和地方环境污染[J].管理世界, 2014(06):65~78.

[9] 刘启亮、罗乐、何威风、陈汉文:产权性质、制度环境与内部控制[J].会计研究, 2012(03):52~61+95.

[10] 骆阳、易爱军、蔡阳、刘苏波:内部控制、产权性质与环境信息披露[J].市场周刊,2020,33(09):99~103.

[11] 尚会君、刘长翠、耿建新:我国企业环境信息披露现状的实证研究[J].环境保护,2007(08):15~21.

[12] 王红建、汤泰劼、宋献中:谁驱动了企业环境治理:官员任期考核还是五年规划目标考核[J].财贸经济,2017,38(11):147~161.

[13] 王树义:论生态文明建设与环境司法改革[J].中国法学,2014(03):54~71.

[14] 汪兴国、杭昀竹:江苏省环保法庭的现实困境及机制完善[J].南京社会科学,2014(04):146~153.

[15] 姚圣、周敏:客户集中度、产权性质与环境信息披露[J].财会通讯,2016(24):75~79.

[16] 叶陈刚、王孜、武剑锋、李惠:外部治理、环境信息披露与股权融资成本[J].南开管理评论,2015,18(05):85~96.

[17] 翟华云、刘亚伟:环境司法专门化促进了企业环境治理吗?——来自专门环境法庭设置的准自然实验[J].中国人口·资源与环境,2019,29(06):138~147.

[18] 张新宝、庄超:扩张与强化:环境侵权责任的综合适用[J].中国社会学,2014(03):125~141+207.

[19] 张忠民:环境司法专门化发展的实证检视:以环境审判机构和环境审判机制为中心[J].中国法学,2016(06):177~196.

[20] 张式军:环保法庭的困境与出路——以环保法庭的受案范围为视角[J].法学论坛,2016,31(02):52~58.

[21] 赵帆、毕茜:产权性质与企业环境信息披露[J].商业会计,2013(15):14~16.

[22] 郑建明、许晨曦:“新环保法”提高了企业环境信息披露质量吗?——一项准自然实验[J].证券市场导报, 2018(08):4~11+28.

[23] Chen R, Ghoul S.E., Guedhami O et al. Do state and foreign ownership affect investment efficiency? Evidence from privatizations[J]. Journal of Corporate Finance,2017,42,408-421

Privacy Policy | Copyright © 2011-2024 Ivy Publisher. All Rights Reserved.

Contact: customer@ivypub.org