中外企业环境报告规范比较研究

An International Comparison of Guidelines for Business Environmental Reporting

在概述国内外企业环境报告及其指南的发展动态后,选择其中影响最大的全球报告倡议组织(GRI)、日本和英国的相关指南与我国《关于企业环境信息公开的公告》相比较,包括为什么报告、如何报告和报告什么三个方面。在此基础上,提出了我国自愿型企业环境报告制度的基本框架。

This paper introduces the development of BER and its guidelines in the foreign countries and China. Then, Sustainability Reporting Guidelines of Global Reporting Initiative, Environmental Reporting Guidelines of Japanese Ministry of the Environment and Environmental Reporting General Guideral Guidelines of UK are compared with the BER regulation issued by National Environmental Protection Bureau of China, including why, how and what to report. Based on the comparison of guidelines for BER, the authors propose basic framework of BER system in China.