低碳经济视角下上市公司环境会计信息披露的问题及对策研究  

Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure of Listed Companies from the Perspective of Low-Carbon Economy

作　　者：张营营 罗婷 ZHANG Yingying;LUO Ting(Chengdu College of Arts and Sciences,Chengdu 610400,China)

机构地区：[1]成都文理学院,四川成都610400

出　　处：《商业观察》2025年第10期58-61,共4页BUSINESS OBSERVATION

基　　金：成都文理学院2023年校级科研项目(WLYB202315)。

摘　　要：在低碳经济背景下,环境会计信息披露是上市公司向外展示生态环境保护工作成果的一种重要方式。因此,有必要对上市公司的环境会计信息披露情况展开探究。文章以上市公司为研究对象,根据其2008—2022年的年报数据,从环境管理、环境监管与认证、环境负债以及环境绩效与治理等方面出发,对其环境会计信息披露状况展开深入分析,发现当前上市公司环境会计信息披露存在的主要问题,进而提出上市公司环境会计信息披露的改进建议。希望提高现有上市公司环境会计信息披露体系的系统性,推动上市公司环境会计信息披露的发展更加可持续,使上市公司的环境会计信息披露行为更加完善和规范。In the context of a low-carbon economy,the disclosure of environmental accounting information is one of the significant approaches for listed companies to presenting the achievements of ecological environmental protection.Thus,it is necessary to explore the situation of environmental accounting information disclosure of listed companies.This article selects listed companies as the research subjects.Based on the annual report data from 2008 to 2022 and the aspects of environmental management,environmental supervision and certification,environmental liabilities,and environmental performance and governance,it conducts an in-depth analysis of the status of environmental accounting information disclosure of listed companies.It discovers the main problems in the current environmental accounting information disclosure of listed companies and then proposes suggestions for improving the disclosure of environmental accounting information by listed companies.It is hoped that this research will contribute to making the existing environmental accounting information disclosure system of listed companies more systematic,promoting more sustainable development of environmental accounting information disclosure of listed companies,and making the environmental accounting information disclosure behaviors of listed companies more perfect and standardized.

关 键 词：低碳经济 上市公司 环境会计 信息披露 

分 类 号：F426[经济管理—产业经济] X322[环境科学与工程—环境工程]