河南省上市公司环境信息披露的实证分析

【作者】 田巧娣； 程瑶；

【机构】 西安邮电学院；

【摘要】 河南省地处我国中部,上市企业数量较少且多集中在重污染行业。本文对河南省54家上市公司环境信息披露的情况进行实证分析,结果表明虽然河南省上市公司环境信息披露的比例逐年上升,内容也逐步完善具体,但仍然存在着环境信息自愿披露程度不高、披露内容不充分、已披露信息的实用性较低等问题,提出应完善相关环境会计法律法规、推行环境信息鉴证业务、积极发布社会责任报告、发挥舆论监督作用等对策与建议。更多还原

【Abstract】 Henan Province Locates in the central of china,a small number of listed companies and more concentrated in heavily polluting industries.In this paper,Henan Province,54 listed companies disclose environmental information to conduct empirical analysis,the results show that although the environmental information disclosure of listed companies Henan Province,the proportion increased year by year,gradually improving the content specific,but there are still voluntary disclosure of environmental information is not high,disclosure is not sufficient,the lower availability of information disclosed and other issues,suggested that we should perfect the relevant laws and regulations,environmental accounting,environmental information forensic services,active social responsibility report,play a supervisory role and other countermeasures and suggestions.更多还原