【作者】 王鹏飞；

【导师】 阳露昭；

【作者基本信息】 中国海洋大学 ， 法律， 2011， 硕士

【摘要】 长期以来,我国缺乏环境资源保护的意识,使经济快速发展的同时资源浪费,环境污染等各种环境问题突显出来,这一现状要求我们在经济发展的同时,注重环境保护,以达到社会经济的可持续发展。环境保护的外在压力和公众环保意识的逐渐提高要求我国企业对外披露环境信息,使社会公众能够从各个途径了解和促进企业的环保行为。信息披露是社会公众获取企业环境信息的最主要渠道,对于市场双方主体均具有重要意义,由此,信息披露制度成为相关学科研究的重要领域。现有的学术研究中尽管有大量的信息披露制度的研究,包括经济学者、环境学者从会计学、环境科学等角度进行了大量的实证研究,但从法学角度对建立和完善企业环境信息披露制度的研究却很少,少有的一些研究也很少深入到立法规范层面。我国面临的环保压力和企业环境信息的重要作用,要求我们进行企业环境信息披露法律规范方面的研究。结合我国信息披露的现状,上市公司是我国经济运行中最具发展优势的群体,具有相对完善的企业组织形式和较规范的信息披露机制。对上市公司环境信息披露进行深入研究,对建立和完善我国上市公司环境信息披露法律制度具有重要意义。本文由解读环境信息和环境信息披露的涵义着手,解析上市公司环境信息披露的的法理理论,指出我国上市公司进行环境信息披露的重要性和必要性;然后,解析了国际组织和主要国家上市公司环境信息披露制度的立法规范和实践,认识到国内立法和实践环节的缺失点。最后,落脚于我国上市公司环境信息披露的现状,提出构建我国上市公司环境信息披露法律制度的设想。本文的创新之处在于:(一)结合金融学、环境法和证券法知识,从法律层面解析了环境信息和环境信息披露的涵义和价值基础。(二)从环境受托责任论、环境知情权理论、利益相关者理论及信息不对称理论分析了上市公司环境信息披露法律制度的法理基础。(三)借鉴国际组织和主要国家的实践,并在分析我国上市公司环境信息披露的现状的基础上,从环境信息披露的对象、内容、模式、途径和配套制度等方面提出了建立我国上市公司环境信息披露法律制度的具体设想。更多还原

【Abstract】 For a long time, China’s lack of awareness of environmental and resource protection, so that rapid economic development of the waste of resources, environmental pollution and other environmental issues fleshed out, this situation requires us to economic development, focus on environmental protection, to achieve social and economicsustainable development.External environmental pressures and a gradual increase public awareness of environmental protection requirements of enterprise environmental information disclosed so the public can learn from all channels and the promotion of corporate environmental behavior.Information disclosure is public access to the main channel of corporate environmental information, subject to the market are of great significance to both sides, thus, the information disclosure system has become an important research areas related disciplines.Existing academic research despite the large number of information disclosure system of research, including economists, environmentalists from the accounting, environmental science point of view a lot of empirical research, but from the perspective of law to establish and improve corporate environmental information disclosure systemstudy has little, few studies have little depth to the level of legislative norms.Environmental pressures facing our country and the important role of environmental information enterprise, we are required to engage in corporate environmental disclosure norms of the law.With the status of information disclosure of listed companies operating in most of China’s economic development advantages of the group, has a relatively complete organizational forms and more standardized information disclosure mechanism.Environmental information disclosure of listed companies conduct in-depth study on the establishment and improvement of environmental information disclosure of listed companies in the legal system is of great significance.Reading this article from the disclosure of environmental information and the meaning of environmental information to proceed, analysis of environmental information disclosure of listed companies in legal theory, points out the environmental information disclosure of listed companies of the importance and necessity; then, analysis of the international organizations and listed companies in major countriesenvironmental information disclosure system of legislation norms and practices, recognizing the practical aspects of domestic legislation and the lack of points.Finally, settled in the information disclosure of listed companies in the status of the environment, the proposal of building environmental information disclosure of listed companies in China the idea of the legal system.The innovation of this paper is to: (A) the combination of finance, environmental law and securities law knowledge, from a legal perspective analysis of the disclosure of environmental information and environmental information based on the meaning and value.(B) from the environment of accountability, the environment right theory, stakeholder theory and the theory of asymmetric information environment, information disclosure of listed companies the legal basis for the legal system.(C) learn from international organizations and major countries of the practice, and the analysis of environmental information disclosure of listed companies on the basis of the status quo, the disclosure of environmental information from the objectives, content, mode, channels and other aspects of the system and supporting the establishment of China’s listed companiesenvironmental information disclosure system of concrete ideas.更多还原