目录
摘要 Ⅱ
关键词 Ⅱ
Abstract Ⅲ
引言
引言 1
一、文献综述 1
二、理论分析与研究假设 3
（一）理论分析 3
（二）研究假设 3
1.环境信息披露与企业价值 3
2.社会责任信息披露与企业价值 4
3.公司治理信息披露与企业价值 4
三、实证分析 4
（一）样本选取及数据来源 4
（二）模型设定及变量定义 4
（三）描述性统计 6
（四）相关性分析 7
（五）模型回归分析 8
四、结论、建议与展望 10
（一）研究结论 10
1.ESG信息披露质量总体情况 11
2.环境信息披露情况 11
3.社会责任信息披露情况 11
4.公司治理信息披露情况 11
（二）政策建议 11
（三）研究反思与展望 12
致谢 13
参考文献： 14
ESG信息披露与企业价值相关性研究
——基于中国A股上市公司信息
摘 要
在可持续发展背景下，社会普遍认为应当倡导企业进行生态保护、履行社会责任，ESG投资也逐渐进入公众视野。在这样的大前提下，企业ESG信息披露状况越来越受到重视。本文选取189家沪深A股上市公司作为研究样本，建立面板数据模型，运用OLS法及EGLS法进行多元回归分析，研究样本公司在2015年至2017年的企业ESG信息披露与其企业价值之间的相关性，明确ESG信息披露的经济效应。结果表明，企业环境信息披露与企业价值显著负相关，社会责任信息披露对企业价值有显著正向影响，公司治理信息披露对企业价值有一定负相关性。本研究根据结论分析原因，对ESG评估、披露等方面的政策制定和施行提供依据，也为相关议题的后续进一步深入讨论提供参考。
A STUDY ON THE CORRELATION BETWEEN ESG INFORMATION DISCLOSURE AND CORPORATE VALUE *51今日免费论文网|www.51jrft.com +Q: ^351916072# 

——BASED ON THE INFORMATION OF CHINESE ASHARE LISTED COMPANIES
ABSTRACT
In the context of sustainable development, advocating corporate ecological protection and fulfilling social responsibilities has become a social consensus, and ESG investment has gradually entered the public view. Under this premise, the ESG information disclosure situation of enterprises is more and more important. In order to study the correlation between ESG information disclosure and corporate value, this article selects 189 Shanghai and Shenzhen Ashare listed companies as research samples, establishes a panel data model, and uses the OLS method as well as EGLS method for multiple regression analysis. After that, this article summarizes the sample company’s ESG information disclosure between 2015 and 2017 and its corporate value, so as to clarify the economic effects of ESG information disclosure. The results show that corporate environmental information disclosure is significantly negatively correlated with corporate value, social responsibility information disclosure has a significant positive impact on corporate value, and corporate governance information disclosure has a negative correlation with corporate value. The study analyzes the reasons based on the conclusions, and provides a basis for policy formulation and implementation about disclosure and estimation of ESG. Additionally, this study provides a reference for further indepth discussions on related topics.

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