湖南省上市公司环境信息披露现状分析及对策  

Analysis of Situation and Countermeasures on Environmental Information Disclosure of the Listed Company in Hunan Province

作　　者：徐沙[1] 袁莉[1] 

机构地区：[1]湖南工业大学财经学院,湖南株洲412007

出　　处：《湖南工业大学学报（社会科学版）》2015年第6期26-31,共6页Journal of Hunan University of Technology(Social Science Edition)

摘　　要：运用内容分析法和比较分析法,对湖南省61家上市公司2011年环境信息披露的模式、内容以及环境信息披露的数量和质量进行量化分析,结果表明:湖南省上市公司倾向于在董事会报告、报表附注以及社会责任报告中披露环境信息;环境信息披露整体水平不高,其中,重污染行业上市公司环境信息披露水平高于非重污染行业。应从落实政府监督责任、明确企业主体责任以及促进公众参与等三个层面入手,努力提高上市公司环境信息披露水平和信息透明度。By using the methods of content analysis and comparative analysis, the mode, content, quantity and quality of the environmental information disclosure were analyzed quantitatively through selecting 61 listed companies＇ data of 2011 in Hunan province. The results showed that the listed companies in Hunan are tend to express the environmental information in board of directors, statement notes and social responsibility report, and the environmental information disclosure quality of the listed companies is not high. The listed companies of heavy pollution industry have better performance for the environmental information disclosure than others. In order to improve the levels of environmental information disclosure and information transparency in listed companies, we should implement the oversight responsibility of government, clear the main responsibility of enterprise and promote the public participation.

关 键 词：上市公司 环境信息 重污染行业 政府监督 环保意识 

分 类 号：F234[经济管理—会计学]