A Study of the Determinants of Corporate Charactertistics, Corporate Goverance Mechanisms on Environmental Information Disclosure

• Main Authors: Fang, Wei Ching, 方維慶
• Other Authors: Ou Yang, Hou
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/71146515387871306698

碩士 === 崑山科技大學 === 企業管理研究所 === 101 === This study adpot 9,707 listed companies, during 2003 to 2011, as samples to explore the contents of the relevant environmental information disclosure in the annual reports. Empirical results show that 『whether the industry belongs to sensitivite environment』,『company pass ISO14000 certification』, company age, firm size, the number of employees, board size and independent director ratio have significantly positve impact on environment disclosure, voluntary environmental information disclosure and mandatory environmental information disclosure.『Chairman is also CEO』has significantly negative impact on environmental information disclosure, voluntary and mandatory environmental information disclosure. Tobin’s Q has significantly negative impact on mandatory environmental information disclosure. However,the industry belongs to sensitivite environment and company pass ISO14000 certification enhance the positive relationship between board size and environmental disclosure, weaken the postive relationship between independent director ratio and environmental disclosure, and weaken the negative relationship between chairman is also CEO and environmental disclosure.