上市公司环境绩效信息披露研究探究资料.pdf

上市公司环境绩效信息披露研究 2009 年开展环保后督查的上市公司为例 胡曲应 （中南财经阵法大学会计学院，湖北武汉，430073 ） 摘要：以环保部2009 年开展环保后督查的63 家重污染上市公司为例，通过分析其221 份年 报中披露的环境绩效信息后发现，上市公司年报的董事会报告和报表附注部分披露了丰富的 环境绩效信息。但是，这些信息在指标选取、项目的披露口径与格式及一贯性方面存在较大 的随意性。因此，有关部门应协调配合，尽快制定出环境信息披露的各项行业标准， 便利 益相关者综合评价我国上市公司环境管理工作的成败并识别其未来改进方向。 关键词：环境绩效；信息披露；环保后督查；上市公司 Abstract ：The environmental performance information disclosure of the listed company is studied in this paper by taking 63 listed companies from heavy pollution industry, which had been implemented post-inspection by the Chinese Ministry of Environmental Protection in 2009, as examples. In total, about 22 1 annual financial reports about these companies were analyzed, and we found that the directors report and the financial report annotation embody abundant environmental performance information. However, there do exist randomness in the index choosing, the caliber selection of the proj ect disclosure, as well as the format and consistency when the environmental performance information was disclosed in these reports. Therefore, related departments should coordinate to set down the industry standards for environmental information disclosure as soon as possible so that stakeholders can comprehensively evaluate the environmental management results of our listed companies and indentify the future improvement directions. Keywords: environmental performance ; information disclosure; post-inspected of environment protection; listed companies, 作者简介：胡曲应，女，1978 年 3 月——，湖北应城人，讲师，中南财经政法大学会计学 院在读博士生，研究方向：资源与环境会计。 中图分类号：F205 文献标识码：A 研究背景与文献回顾 2010 年6 月可持续发展和透明度全球大会的召开，预示着投资者将要求公司加大环境、 社会和治理方面的信息披露。同年7 月发生的紫金矿业污水池渗漏事故，也充分说明上市公 司环境信息披露存在重大缺漏。因此，强化上市公司环境绩效信息披露已刻不容缓。 [1] 环境绩效是企业进行环境管理所取得的成效（Corbett，2002 ） 。年度财务报告作为投 资者综合评价