【作者】 孙贵丽；

【导师】 海热提；

【作者基本信息】 北京化工大学 ， 环境科学与工程， 2011， 硕士

【摘要】 随着经济的快速发展和人口的急剧增加,近年来不断出现生态失衡和环境污染等一系列环境问题,如2007年的太湖蓝藻事件、2010年紫金矿业重大污染事件等。可以说环境的最大污染源来自企业的生产经营活动,企业要为生态环境的恶化承担应有的责任。所以环境信息披露制度对于一个健全、开放的市场体系来说至关重要,有效的环境信息披露有利于保护环境,利益相关者可以根据企业所披露的信息调整投资战略。所以上市公司的环境信息披露在解决环境问题、优化资源配置和保证可持续发展战略的顺利实施方面具有重要的作用。年度报告是上市公司环境信息披露的重要内容,各国政府针对上市公司年度报告的披露内容和格式,相继出台一系列的法律法规。本文结合国内外对环境信息披露研究现状,以上海和深圳两家证券交易所2008年和2009年A股上市公司为样本,采用内容分析法与指数法相结合,并借助SPSS 19.0软件对样本公司两年年报进行分析,研究我国上市公司环境信息披露的现状。结果表明我国上市公司对环境信息披露的水平有限,公司的上市时间、行业类型、公司规模和盈利水平、公司是否披露社会责任报告均会直接影响环境信息的披露程度,区域经济发展水平与环境信息披露程度相关性不大。通过国内外上市公司环境信息披露的比较,结合我国信息披露现状,对建立和完善我国上市公司环境信息披露体系提出几点政策性建议,为我国对环境信息披露的研究提供最新的理论支持。更多还原

【Abstract】 With the rapid development of economy and increase of population, there are more and more environmental problems referred to ecological imbalance and environmental pollution in recent years, such as algae in Taihu Lake in 2007, Zijin Mining major pollution in 2010. Therefore, the biggest source of environment pollution comes from the enterprises’ production and business activities; they should be responsible for the deterioration of ecological environment. So, environmental information disclosure system is very significant to the open market system. The effective environmental information disclosure is advantageous to the protection of environment. Stakeholders may act according to information disclosed by companies to adjust investment strategies. Thus, environmental information disclosure system plays an important role in solving environmental problems, optimizing the allocation of resources and ensuring the smooth implementation of the sustainable development strategy.The annual report is the crucial content of public companies’ environmental information disclosure; governments promulgated a series of laws and regulations for listed annual report disclosure contents and forms. By analyzing the annual reports of A-share companies listed on the Shanghai stock exchange and Shenzhen stock exchange 2008 and 2009, using index and content analysis methods, and draws support from the SPSS 19.0 software, this report studied the present situation of environmental information disclosure of listed companies of China. The results show that the level of environmental information disclosure in china’s listed company is limited. The company’s list date, industry types, size and profitability, the companies’disclosed social responsibility reports will directly affect the extent of environmental information disclosure, while regional economic development level is not related much to disclosure extent. At last, some suggestions were put forward on the establishment and improvement of environmental information disclosure system of China, which provides for the study of the latest theoretical support.更多还原