基于Internet的企业环境信息公开评价及实证研究--对2006年中国500强企业环境信息公开度的分析

Empirical Research on Disclosure of Enterprise-environmental Information Based on Internet:An Analysis on Environmental Information Disclosure-degree of China Top 500 Corporations

当前我国企业环境信息公开工作尚无统一标准可循,环境信息可比性较弱,公众不易通过相关信息比较以获知企业环境行为的优劣。本研究以中国规模相对较大的500强企业为例,对2006年相关企业环境信息公开情况进行了较为系统的网上调研,依据初步建立的企业环境信息公开度指标体系及分级标准,对调研企业环境信息公开状况进行了综合评价,尝试指出目前我国企业环境信息公开存在的问题,并提出了较具针对性的改进建议。

There are no uniform standards of diselosttre of enterprise environmental information to follow as vet in China at present, the comparability of environmental information is weaker, and it is not easy for the public to judge enterprise＇ s environmental behavior through comparison of associated information. This paper took the relatively larger-scale China top 500 corporations for instance, and systematically investigated the situation of disclosure of interrelated enterprise＇ s environmental information in 2006 based on Internet. According to the preliminary established index system of enterprise environmental information disclosure degree and classification standards, we made comprehensive assessment of the condition of disclosure of investigatedenterprise ＇s environmental information. The paper tried to point out existing problems in China＇ s disclosure of enterprise environmental information at present, and proposed some suggestions for improvement according to the specific situations.