深入推进企业环境信息披露建设的思路与路径研究  

Study on the Ideas and Paths of Further Promoting the Construction of Corporate Environmental Information Disclosure

作　　者：常馨 李书林 董战峰 CHANG Xin;LI Shulin;DONG Zhanfeng(School of Management,Zhengzhou University,Zhengzhou 450001,China;Center of Enterprise Green Governance,Chinese Academy of Environmental Planning,Beijing 100012,China)

机构地区：[1]郑州大学管理学院,河南郑州450001 [2]生态环境部环境规划院企业绿色治理中心,北京100012

出　　处：《中国环境管理》2025年第1期125-132,共8页Chinese Journal of Environmental Management

基　　金：国家社科基金重大项目“加快推进生态环境治理体系和治理能力现代化”(20&ZD092)。

摘　　要：环境信息披露是强化企业落实生态环境主体责任的有效手段,是推动社会公众参与监督企业环境行为的重要方式,也是推进生态环境治理体系和治理能力现代化的重要举措。为满足利益相关方的诉求,落实企业的环境保护责任,我国正逐步建立环境信息披露制度。但我国环境信息披露制度建设仍面临相关法律标准不健全、环境信息披露机制不完善、监管机制不健全、奖惩激励不足、支撑能力不够等突出问题。本文评估了我国环境信息披露制度的实践进展,从问题导向和目标导向出发,提出了深入推进环境信息披露制度建设的思路,明确了制度建设的五大路径,即健全立法标准体系、完善披露机制、建立监管机制、完善奖惩机制、提升支撑能力。Environmental information disclosure is an effective means to strengthen enterprises’implementation of the main responsibility of ecological environment,an important way to promote the public’s participation in the supervision of enterprises’environmental behavior,and an important measure to promote modernization of the ecological environment governance system and governance capacity.In order to meet the demands of stakeholders,implement the environmental protection responsibilities of enterprises,and provide open and transparent environmental information,China is gradually establishing an environmental information disclosure system.However,construction of the environmental information disclosure system still faces key problems as imperfect relevant legal standards,disclosure and supervision mechanism,inadequate reward and punishment mechanism for non-compliance behaviors,and insufficient supporting capacity.This paper evaluates the practical progress of the environmental information disclosure system in China,and from the perspective of problem and goal orientation,puts forward the idea of further promoting the construction of environmental information disclosure system,and clears five paths as establishing and improving legislative standards,improving disclosure mechanism and supervision mechanism,strengthening reward and punishment mechanism,and promoting support capacity building.

关 键 词：环境信息披露 制度建设 思路 路径 

分 类 号：X321[环境科学与工程—环境工程] F120.4[经济管理—世界经济] F13F17