【作者】 许一青； 张长江；

【Author】 Xu Yi-qing;Zhang Chang-jiang;School of Economics and Management,Nanjing Tech University;

【机构】 南京工业大学经济与管理学院；

【摘要】 基于社会责任报告载体的上市公司环境绩效信息披露研究越来越受到国内外学者的重视,不同的报告载体依照不同的编制标准,对环境绩效信息披露的侧重方面也有所不同。基于重污染行业上市公司中6家典型案例公司的可持续发展报告,依据全球报告倡议组织(GRI)《可持续发展报告指南》(G3.1)中的环境绩效指标体系,采用内容分析法分析案例公司环境绩效信息披露现状。研究发现,案例公司近年来环境绩效信息篇幅与其占可持续发展报告的比重变化不大,但环境绩效信息内容逐年简化,份均披露指标数逐年减少,环境绩效信息披露质量呈现下降趋势。以可持续发展报告为载体的上市公司环境绩效信息披露亟待制定统一标准进行规范。更多还原

【Abstract】 Environmental performance disclosure based on social responsibility reporting by listed companies carries more and more importance to both domestic and foreign scholars.Different reporting uses different standards,and leads to different aspects of environmental performance disclosure.Based on sustainability reporting of 6 typical case study companies in heavy pollution industry,using content analysis and Sustainability Reporting Guidelines(G3.1) released by the Global Reporting Initiative(GRI) to analyse the situation of environmental performance disclosure of case study companies.The study shows that the length and proportion of environmental performance information change a little,but the contents of environmental performance information simplify year by year,and the quality of environmental performance disclosure decreases.Environmental performance disclosure in sustainability reporting by listed companies needs unified standard.更多还原