摘要
乡镇企业是我国环境污染的重要影响方面,环境信息披露是减少其环境影响、履行其环境责任的重要措施,还能为企业本身带来收益。文章对环境信息披露在我国乡镇企业实施的必要性及问题进行了研究,并对此提出了发展建议,以促进企业管理当局将掌握的更多有关经济决策可能带来的环境问题及财务影响的信息公布,充分履行企业对利益关系者的诚实报告责任。
Township enterprises have been significant factor of environmental pollution in China. Environmental information disclosure is not only a effective measure to mitigate environmental affect and implement environmental responsibility of township enterprises, but also an effective measure that bring benefits for enterprises. Necessity of environmental information disclosure for township enterprises and problems during implementation were studied in the text and development suggestions were given in the text to accelerate enterprise managers to disclose information of environment pollution caused by economic decisions and financial influence to fully implement responsibility to report honestly to stakeholders.
出处
《企业技术开发》
2007年第6期102-104,共3页
Technological Development of Enterprise
关键词
乡镇企业
环境信息披露
环境审计
township enterprises
environmental information disclosure
environmental auditing