政府信息公开对企业环境治理的作用研究

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RESEARCHONTHEROLEOFGOVERNMENT INFORMATIONDISCLOSUREINCORPORATE ENVIRONMENTALGOVERNANCE

Zhao Xinyue Xu Lanxiang Du Lihui Wang Mengjie （School of Finance and Economics，Anhui University of Scienceand TechnologyBengbu23303o，China）

Abstract：IBasedonthepositiveroleof government informationdisclosure oncorporate environmental governance，this papertakes HBIS asan example toanalyze therole of government information transmissonon corporate environmental governance，the current situation of govermment environmental information disclosure and the current situation of ESG governance of HBIS under government environmental information disclosure. Itis concluded thatthe ESG governance ofHBIS isconstantlyoptimizedand upgraded with the change of government informationdisclosure index.At last， constructive suggestions are putforwardfor iron and steel enterprises on how tooptimize environmental governance.

Key words： government information; information disclosure; environmental governance; ESG

0引言

在当今中国，制造业作为经济发展的重要支柱，为国家的繁荣做出了卓越贡献。（剩余4055字）