园林类上市公司环境信息披露研究  

Research on the Environmental Information Disclosure of Listed Landscaping Companies

作　　者：汪顺凯 陈楚文[1] 楼冰儿 刘梅娟[2] WANG Shun-kai;CHEN Chu-wen;LOU Bing-er;LIU Mei-juan(College of Landscape Architecture,Zhejiang A&F University,Hangzhou 311300,China;College of Economics and Management,Zhejiang A&F University,Hangzhou 311300,China)

机构地区：[1]浙江农林大学风景园林与建筑学院,杭州311300 [2]浙江农林大学经济管理学院,杭州311300

出　　处：《中国林业经济》2023年第2期120-128,共9页China Forestry Economics

基　　金：国家社会科学基金项目(17BGL127)。

摘　　要：随着我国碳达峰碳中和“双碳”目标及绿色环保理念的推进,园林类上市公司的环境信息披露问题日益受到大家的关注。以我国沪深两市主板上市的园林类上市公司为研究对象,分析其在2018—2020年的环境信息披露情况,并进一步对园林类上市公司存在的环境信息披露比例、披露方式、披露内容及披露时间等问题进行剖析,最后从加强环境会计理论研究、建立健全环境信息披露制度、加强政府监管和外部审计以及增强企业对环境信息披露意识等方面提出了对策与建议。With the promotion of China's carbon neutrality and carbon peaking“dual carbon”goal and the concept of green environmental protection,the environmental information disclosure of listed landscape companies has attracted increasing attention.Taking the listed landscape companies listed on the main boards of Shanghai and Shenzhen as the research objects,this paper analyzed the environmental information disclosure in 2018—2020,and further analyzed the environmental information disclosure ratio,disclosure method,disclosure content and disclosure time of garden listed companies.Finally it put forward countermeasures and suggestions from the aspects of strengthening environmental accounting theory research,establishing and improving environmental information disclosure system,strengthening government supervision and external auditing,and enhancing enterprises awareness of environmental information disclosure.

关 键 词：园林上市公司 环境信息披露 监督机制 

分 类 号：F326.2[经济管理—产业经济]