我国重污染行业上市公司环境信息披露现状分析  

Analysis of the environmental information disclosure of Chinese listed companies in heavy polluting industries

作　　者：沈洪涛[1] 李余晓璐 

机构地区：[1]北京大学光华管理学院,北京100871 [2]暨南大学管理学院,广东广州510632

出　　处：《证券市场导报》2010年第6期51-57,共7页Securities Market Herald

基　　金：国家自然科学基金项目(70772099);中国博士后基金项目;教育部人文社科研究项目(09YJA630048);广东省普通高校人文社会科学重点研究基地创新团队项目(07JDTDXM63003)

摘　　要：本文对我国重污染行业全部上市公司2006～2008年年报中披露的环境信息的数量、质量和内容进行了全面分析,发现:(1)披露环境信息的公司比例近3年有显著提高,披露环境信息已成为重污染行业上市公司普遍的做法;(2)公司披露的环境信息在数量增加的同时,质量却出现了下降,存在较为明显的重数量、轻质量的情况;(3)不同行业中,环境信息披露的数量和质量都存在显著的差异;(4)很少有公司完整地披露了环境信息的全部内容,披露正面的和难以验证的描述性信息较多,可能有负面影响的资源耗费以及污染物排放的信息则披露较少。This paper analyses the quantity,quality and content of environmental disclosure in annual reports of listed companies in heavy polluting industries from 2006 to 2008.The paper finds：（1） the percentage of companies with environmental disclosures has increased significantly in the past 3 years,and environmental disclosure has become a common practice of listed companies in heavy polluting industries;（2）with the increase of the quantity of environmental disclosure,the quality is decreasing,which means an imbalance between quality and quantity of environmental disclosure;（3） in different industries,the quantity and quality of environment disclosure are significantly different;（4）few companies have disclosed all aspects of environmental information.Companies put more efforts on disclosing positive and descriptive environmental information which is hard to be verified and neglect the information about resource consumption and discharge of pollutants which may have some negative effects.

关 键 词：环境信息披露 重污染行业 上市公司 公司监管 

分 类 号：F276.6[经济管理—企业管理]