ER model based supervision system analysis using information disclosure

作者：Sun, Ziyuan; Lu, Wenjing; Wang, Ying; Li, Ying; Wei, Huifang^*; Shi, Jiaqi

来源：Cluster Computing, 2017, 20(1): 215-224.

DOI：10.1007/s10586-017-0779-6

• Heavy pollution industry
• Environmental responsibility information disclosure
• Supervision system

Based on the policy background of China "13th Five-Year Environmental Protection Plan", this paper empirically explores the influences of external corporate features and internal governance structure on the score of environmental responsibility (ER) rating. It is concluded that the score of ER rating is positively related to corporate scale and concentration of shareholding. Besides, the findings show that the score of ER rating of heavy pollution industry is significantly lower than that of other industries. The government in China should improve the supervision system of ER information disclosure so as to drive enterprises to earnestly fulfill their social responsibility.

• 出版日期2017-3
• 单位中国矿业大学（北京）