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制造业环境信息披露对企业创新效率的影响研究
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Abstract:
企业环境信息披露是企业对国家环境政策落实情况的体现。企业环境信息披露不仅影响着行业的可持续发展，也对企业技术进步有着重要的推动作用。制造业行业作为我国环境污染的重要载体，其环境保护的行为对我国绿色发展的落实有着重要影响。本文选取2016~2021年我国制造业上市企业作为样本，分析环境信息披露情况对创新效率的影响，研究认为制造业企业环境信息的积极披露有利于企业创新效率的提升。本研究具有一定的理论和现实意义。理论方面，本文以制造业企业作为研究对象，进一步完善了我国制造业行业相关的环境信息研究，对我国环境信息理论体系建设有一定的积极作用。在现实方面，有利于完善我国环境信息披露相关制度体系建设、对制造行业平稳可持续发展产生积极作用。
Corporate environmental information disclosure is a reflection of the implementation of national environmental policies by enterprises. Corporate environmental information disclosure not only affects the sustainable development of the firms, but also plays an important role in promoting the technological progress of enterprises. The manufacturing industry, as an important carrier of environmental pollution in China, has an important influence on the implementation of green development in China by its behavior of environmental protection. The paper selects listed manufacturing enterprises in China from 2016~2021 as a sample to analyze the impact of environmental information disclosure on innovation efficiency, and the study also concludes that the positive disclosure of environmental information of manufacturing enterprises is conducive to the improvement of enterprise innovation efficiency. The study has certain theoretical and practical significance. In terms of theory, the paper takes manufacturing enterprises as the research object, further improves the research on environmental information related to China’s manufacturing industry, and has a certain positive effect on the construction of China’s environmental information theory system. In terms of reality, it is conducive to improving the construction of China’s environmental information disclosure-related system and has a positive effect on the smooth and sustainable development of the manufacturing industry.
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