摘要
以企业环境管理信息披露相关的系列制度与法规为标准,评价我国企业环境管理信息披露现状及其存在问题的原因,并提出改进建议。以72家上市公司2010年报环境管理信息披露的内容为研究对象,采用档案研究法与统计方法,对照我国环境信息披露的相关政策法规,对72家的环境管理信息披露状况进行了分析与评价,结果发现公司环境管理信息的披露基本符合法律法规的要求,且内容趋于丰富,形式趋于多样化,但对于环境管理信息的披露内容、方式、完整性等还存在明显的不一致现象,这说明我国当前的环境管理信息披露还处于初级阶段,企业自愿性披露意识不强。其主要原因是政策法律监督机制未到位,利益相关者对环境管理信息信息需求不足,环境管理信息披露理论指导性不强。并提出了如下主要政策建议:确定需要披露的环境信息种类;确定环境财务绩效的指标内容;明确在建环保工程的种类与披露内容;鼓励企业披露涉及到的环保税收问题;要求企业在报表适当科目中披露排污费的缴纳情况,以便投资者综合评判企业的环境管理。
Taking the systems and laws related to business environment management disclosure for the standards, this paper evaluates the current conditions and the cause of existing problems of our business environment management disclosure and puts forward some suggestions. It focuses on 72 listed companies＇ environment management disclosure in 2010, based on Chinese policy laws on the environment information disclosure, using archival research method to analyze and evaluate the conditions. The results show that business environment management information disclosure is basically consistent with laws and regulations. The contents tend to be rich and the forms turn to be diversity, while the contents, methods and integrity of environment management information have obvious inconsistencies. This shows that our current environment management information disclosure is at an early stage in which the consciousness of companies＇ voluntary disclosure is not strong. The main reasons are that the policy legal supervision mechanism has not arrived, the stakeholders＇ demand for the environment management information is insufficient, and the theory guidance on environment management information disclosure is not strong. Then we put forward the following main policy suggestions： identifying the types of environmental information disclosure; confirming the index content of environment financial performance; explicating the type and disclosure content of environment construction in progress; encouraging enterprises to disclose tax related to environment protection; requesting the enterprises to disclose pollutant discharge fee in the proper subjects of statements to make sure that investors comprehensively evaluate business environment management.
出处
《中国人口·资源与环境》
CSSCI
北大核心
2013年第2期136-143,共8页
China Population,Resources and Environment
基金
国家软科学项目"煤炭开采企业环境成本管理模式与应用研究"(编号:2010GXS5D189)
内蒙古自然科学基金"火力发电企业环境成本管理模式研究"(编号:2011MS1003)
关键词
信息披露
报告
完善
information disclosure
report
perfection
