重污染行业上市公司环境信息披露研究——以辽宁省为例

重污染行业对环境的影响越来越大。以辽宁省重污染行业上市公司为例,对近三年年报中的环境信息披露状况进行了分析,发现多数公司在其年报中“董事会报告”部分或财务报表主要项目附注中披露了环境方面的定性或定量信息,但是存在行业间差异较大、披露不详细、定性信息多定量信息少、报喜不报忧等问题。建议应统一环境信息披露的规范,引导上市公司自我披露,促进证监会和环保机构的联动,加大环境披露不当行为的惩罚力度。

Environmental Information Disclosure of Listed Companies from Heavy Pollution Industry---Taking Liaoning province as an example

High pollution industry has more and more impact on environment. It is of great im-portance to research the environmental information disclosure of listed companies of the indus-try. This paper takes the listed companies of high pollution industry in Liaoning province as ex-amples, analyzes the disclosure condition in the three years ＆#39; annual reports. It is found that most companies disclose qualitative or quantitative information in the directors＆#39; reports or notes to the main items of financial statements. But problems, such as great differences, between in-dustries, lack of detailed disclosure, more qualitative information and less quantitative informa-tion, disclosure of good information rather than bad information, still exist. It is suggested that the norm of environmental information disclosure should be unified, mandatory disclosure be enhanced, self disclosure be induced, the environmental awareness of the society be promo-ted, social supervision over environmental protection be reinforced and more severe punishment of improper disclosure be executed.