【精选】我国重污染行业环境信息披露现状研究.pdf

理论综合 我国重污染行业环境信息披露现状研究 ——基于沪市重污染行业620份社会责任报告的分析 舒利敏1 2 摘要： ~ 本文对我国沪市重污染行业上市公司2008 2012年社会责任报告中所披露环境信息的内容、水平及鉴证情况进行 了全面的分析，发现以社会责任报告方式披露环境信息的公司近5年持续增加，尽管七成以上公司披露社会责任报告是对 上交所《通知》要求的呼应，但自愿以社会责任报告方式发布环境信息的公司仍逐年增加；上市公司环境信息披露内容 分布具有层次性，软披露信息多，硬披露信息少，尤其是环境绩效指标类信息披露少；环境信息披露水平存在显著的行 业差异，且呈现出以2010年为拐点，先升后降的特点；包括环境信息在内的社会责任报告信息鉴证在我国尚处于起步阶 段，鉴证数量和质量都有待提升。未来我国上市公司环境管理水平和环境绩效仍有待提升，环境信息披露及鉴证相关制 度安排亦有待完善。 关键词：环境信息披露；重污染行业；社会责任 Abstract: The paper analyzes the content, level and assurance of environmental information disclosed in the listed companies’ Social Responsibility Reports from 2008 to 2012 in heavily polluting industries of Shanghai Stock Exchange, and finds that number of companies disclosed environmental information in Social Responsibility Report is increasing constantly in recent five years, although the incentives of 70% of companies that disclosed Social Responsibility Report are responding to the “announcement” of Shanghai Stock Exchange, the companies disclosing environmental information in Social Responsibility Report voluntarily are increasing year by year; the environmental information content distributing in heavily polluting industries of Shanghai Stock Exchange is hierarchical, many soft disclosures and few hard disclosures, especially few environmental performance indices are disclosed; there are distinct industry differences in the levels of environmental information disclosure, and the changes of environmental information disclosure levels show an inflexion on 2010, ascended first and decreased later; the assurance of Social Responsibility Report which includes in environmental information is still in the infant stage, the quantity and the quality of assurance