关键词: 党组织,环境信息披露,环保约谈,环境制度,内部控制质量

Abstract: With the hand collected data of Party organization embedment and taking the legality as the theoretical basis, this paper empirically tests the impact of Party organization embedding on corporate environmental information disclosure. The findings show that: (1) compared to the enterprises with no-Party organizations embedding, the enterprises with Party organizations embedding have a higher level of environmental information disclosure; (2) Party organizations embedded both in the board of directors and in the board of supervisors can all significantly improve the level of corporate environmental information disclosure, but the Party organization embedded in the management cannot significantly promote corporate environmental information disclosure; (3) the level of environmental information disclosure of the enterprises with Party organizations embedding will be greatly improved in the areas where interviews concerning environmental protection issues have been appointed. It is found through the survey of the influencing factors that when the environmental system is better and the quality of internal control is higher, the positive impact of Party organization embedding on corporate environmental information disclosure is more significant. Through channel exploration it is also found that Party organization embedding can enhance corporate environmental information disclosure by improving environmental values and environmental policy compliance. The conclusions of this paper provide useful enlightenment for the improvement of the Party organization embedded mechanism and the enterprise environmental information disclosure system.

Key words: Party organization; environmental information disclosure; appointment for environmental issues; environmental system; internal quality control