| 郑槐淼， 张秀芳①.采掘业上市公司环境信息披露分析[J].,2014,15(1):41-46 |
| 采掘业上市公司环境信息披露分析 |
| Research on the Environmental Information Disclosure of Listed Companies in the Excavating Industry |
| 投稿时间：2013-12-28 |
| DOI： |
| 中文关键词: 采掘业 上市公司 环境信息披露 |
| English Keywords:excavating industry listed companies environmental information disclosure |
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| 中文摘要: |
| 采掘业是我国重污染行业之一，其环境信息披露备受关注。文章以沪深两市44家采掘业上市公司披露的环境信息为研究对象，对其2011年的年报中环境信息的披露情况进行了统计和分析。研究结果表明，采掘业上市公司在年报中披露的环境信息比例水平很高，但环境信息的披露内容不规范，缺乏可比性，而且，环境信息的披露方式倾向于主动披露和单独披露。文章最后在规范环境信息披露内容、披露方式及监管等方面提出了完善上市公司环境信息披露的若干建议。 |
| English Summary: |
| The excavating industry is one of the heavy pollution industry in China, and the environment information disclosure is increasingly concerned by the information demanders. This paper focused on the statistics and analysis of the environmental information disclosure of the excavating industry in 2011 annual reports which have been taken from the website of the Shanghai Stock Exchange and Shenzhen Stock Exchange. The results showed that the way of environmental information disclosure tended to be initiative and independent, and the degree of the annual reports of environmental information in the excavating industry increased year by year. However, the content of environmental information disclosure was not standardized and lacked comparability. Furthermore, based on the existing problems of the analysis, some countermeasures and suggestions have been proposed to specify the contents and ways of environmental information disclosure and to strengthen the regulation. |
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