基于非财务报告的重污染行业上市公司可持续发展信息披露评价  

An Evaluation to Sustainable Development Information Disclosure of Listed Companies in Heavy Polluting Industry Based on Non-Financial Reporting

作　　者：张长江[1] 许一青 刘梅娟[2] ZHANG Changjiang XU Yiqing LIU Meijuan(School of Economics ＆ Management,Nanjing Tech University,Nanjing 211800, China School of Economics ＆ Management,Zhejiang A ＆ F University, Lin＇an 311300, China)

机构地区：[1]南京工业大学经济与管理学院,江苏南京211800 [2]浙江农林大学经济管理学院,浙江临安311300

出　　处：《南京工业大学学报（社会科学版）》2016年第4期65-72,共8页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家自然科学基金(71273129);浙江省自然科学基金(LY14G030029);浙江省哲学社会科学规划课题(14NDJC209YB)

摘　　要：以全球报告倡议组织(GRI)发布的《可持续发展报告指南》(G3.1)为基础设计公司可持续发展信息评价指标体系,运用内容分析法、比较分析法和统计分析法对我国重污染行业上市公司非财务报告的可持续发展信息披露进行评价。研究发现,2009—2014年间样本公司的可持续发展信息披露数量递增,但总体披露水平仍较低,行业、市场间的差异性较大。我国应积极完善公司可持续发展报告披露框架,公司应提升可持续发展信息披露水平,特别是提升环境层面与社会层面的信息披露水平,整体协调经济、环境与社会三重绩效信息披露。In this paper,an information evaluation index system of sustainable development was designed based on the Sustainability Reporting Guidelines（ G3.1） released by the Global Reporting Initiative（ GRI）. With content analysis,comparative analysis and statistical analysis,an evaluation was made to sustainability information disclosure of China＇s listed companies in heavy polluting industries based on non-financial reporting. The study found that between 2009 and 2014,the amount of information disclosure of sustainable development in sample companies increased,but the overall level of disclosure was still low,with great gaps among markets and industries. China should actively improve corporate disclosure framework for sustainability reporting,companies should enhance the level of sustainable development disclosure,particularly the level of information disclosure concerning environmental and social dimension,as well as the overall coordination of information disclosure to triple performance of economy,environment and society.

关 键 词：可持续发展信息披露 重污染行业 非财务报告 环境评价 三重绩效 

分 类 号：F270[经济管理—企业管理]