江西理工大学硕士学位论文摘要
摘要
“工业维生素”稀土，作为珍贵战略资源广泛用于民用和军用领域，是新能
源、先进装备制造等新兴产业不可或缺的重要原材料，具有较强的不可替代性。
“双碳”目标、生态文明建设背景下稀土企业的可持续发展已引起各界高度重视，
如何有效保护与合理开发稀土资源是国家战略问题。大数据信息时代，环境信息
缺失与海量信息资源严重不符，环境信息缺口已成为制约企业绿色发展的瓶颈。
环境信息披露（Environmental Information Disclosure，EID）作为重要的企业环境
管理制度，不仅是企业与利益相关者沟通的重要方式，更是生态文明制度体系的
基础性内容。现有研究多探讨 EID的影响因素和绩效，较少研究企业EID的影
响路径，对稀土企业 EID影响路径分析更为欠缺。目前，矿业作为高污染行业仍
存在 EID披露简单、过度使用非财务类环境信息“漂绿”等问题，稀土企业EID
也存在披露载体单一、意愿弱、水平低、披露内容不均衡等问题。
公司内部环境管理牵涉利益相关者繁多，其中企业 EID普遍存在多方施压
的情况，是一个复杂动态系统。基于此，研究采用模糊集定性比较分析方法（Fuzzy
Set Qualitative ComparativeAnalysis，fsQCA），从政府、管理者、债权人、股东、
消费者和社会公众等角度出发探究多维利益相关者对稀土企业 EID的综合作用
和组态路径。从组态关系、影响主体、企业异质性等视角分析了稀土企业 EID的
具体特点及动态变化，并深入分析了宁波韵升、天通股份、北方稀土和厦门钨业
等四家典型企业的纵向路径变化特点及原因。
研究发现：（1）2017-2018年我国稀土企业 EID影响路径的核心条件涉及主
体类型逐渐减少；（2）EID的影响因素具有多重并发性，不同组态条件可以相互
补充甚至替代；（3）在“双碳”背景下，政府与社会公众对 EID的影响程度逐渐
加大，其余利益相关者作用效果有待提高。同时稀土企业 EID的影响路径因企业
股权性质差异呈现一定异质性。最后，文章从环境信息披露相关制度建设和多维
利益相关者协同推进两个方面提出管理启示，对提高稀土企业 EID水平具有重
要意义。
关键词：环境信息披露；影响因素；利益相关者；组态分析；稀土企业
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Abstract
Abstract
The "industrial vitamin" rare earth, as a precious strategic resource widely used in
civil and military fields, is an important raw material indispensable for new energy,
advanced equipmentmanufacturingand otheremerging industries,with strong
irreplaceability. The sustainable development of rare earth enterprises in the context of
"double carbon" target and ecological civilization construction has attracted great
attention from all walks of life, and how to effectively protect and reasonably develop
rare earth resources is a national strategic issue. In the era of big data information, the
lack of environmental information is seriously at odds with the massive information
resources, and the environmental information gap has become a bottleneck restricting
the green development of enterprises. Environmental Information Disclosure (EID), as
an important corporate environmental management system, is not only an important
way for companies to communicate with stakeholders, but also a fundamental part of
the ecological civilization system. Existing research mostly explores the impact factors
and performance of EID, but less studies the impact path of enterprise EID, and the
analysis of the impact path of EID of rare earth enterprises is even more lacking. At
present, mining industry as a highly polluting industry still has the problems of simple
EID disclosure, excessive use of non-financial environmental information "bleaching
green", etc. The EID of rare earth enterprises also has the problems of single disclosure
carrier, weak will, low level, uneven disclosure content, etc.
The company's internal environmental management involves many stakeholders.
Among them, corporate EID is generally a complex dynamic system that is subject to
pressure from multiple parties. Based on this, the study uses Fuzzy Set Qualitative
Comparative Analysis (fsQCA) to explore the integrated role and grouping path of
multidimensional stakeholders on EID of rare earth enterprises from the perspectives
of government, regulators, creditors, shareholders,consumers and the public.The
specific characteristics and dynamic changes of EID of listed rare earth enterprises are
analyzed from the perspectives of grouping relationships, influencing subjects, and
enterprise heterogeneity, and the characteristics and reasons of vertical path changes of
four typical enterprises, including Ningbo Yunsheng, Tiantong, Northern Rare Earth
and Xiamen Tungsten, are analyzed in depth.
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