造纸企业环境信息披露影响因素研究--基于沪深股市10家上市公司的分析

In recent years, the continuous development of the paper industry meets the people's consumption demand greatly, however the huge negative impact on the environment caused public concern. The disclosure of the environmental information of paper-making enterprises has been paid much attention. Today, too many problems existing in the information disclosure makes the environmental pollution unknowen to people. Improving corporate environmental information disclosure level has become an emergent goal. The theoretical basis for enterprise environmental information disclosure was studied in this paper, then the current situation and problems about China's paper companies were discussed. In Empirical research, 10 paper companies listed in Shanghai and Shenzhen were selected. Through the analysis of the environmental information disclosure of different years, some results were found. There was a positive correlation between the level of environmental disclosure and firm's size and profitability, but whether the chairman of the board and general manager was the same person and financial leverage had no significant impact on the level of disclosure of environmental information.