【作者】 张长江； 李冰倩；

【Author】 ZHANG Chang-jiang;LI Bing-qian;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】 环保部2010年颁布《上市公司环境信息披露指南》(以下简称"指南"),并于2011年实施《企业环境报告书编制导则》(以下简称"导则")。以841家重污染行业上市公司为样本,以所搜集到27家公司披露的62份2010-2013年度环境报告为研究对象,针对"导则"中的指标体系,采用内容分析法分析环境绩效信息披露现状,以检验"指南"颁布4年来的实施效果。结果发现:时序看,样本公司环境绩效信息的披露内容的数量和质量均有所提高,但行业间、公司间差异显著,企业对77项环境绩效指标存在选择性披露,定量和定性环境绩效指标披露率为26.88%和19.85%,重污染行业上市公司环境报告中环境绩效信息披露数量和质量尚有很大提升空间。更多还原

【Abstract】 Environmental Protection Department promulgated 《the Guidelines for disclosure of listing Corporation environmental information》in 2010,and carried out 《Guidelines for Drafting on Corporate Environmental Report》in 2011.In order to test the effect of "Guidelines",we selected 841 listed companies of heavy polluting industries as samples and collected 62 environmental reports in 2010 to 2013 from 27 companies,analyzed environmental performance disclosure by content analysis.The result shows that:From the temporal,the disclosure content has improved in terms of both quantity and quality,but different companies and different industries varies greatly.There is a selective disclosure of 77 environmental performance indicators,and the disclosure rate of qualitative and quantitative indicators stood respectively at 26.88% and 19.85%.Sample companies have considerable room for further improvement in both quantity and quality.更多还原