国外环境审计与环境报告的发展

Development of Environment Audition and Report in Foreign Countries

20世纪80年代中期以后,面对大量复杂的环境法律法规,公司管理层开始重视对环境审计的使用,环境审计也是公司适应环境管理规则变化和提高环境绩效的需要而产生的。与此同时,作为对广大股东、投资者和社会各个方面对公司环境事项日益关注的反映,越来越多的公司开始对外发布其有关环境、社会及可持续性方面的报告,一些国家的公司监管机构或其他相关组织也要求或鼓励公司披露环境信息。

Since 1980s, enterprise managements have been increasingly aware of the use of environmental audition, which has thus been the prerequisite for their adaptation to the new environmental management regulations and the improvement of their performance. Stockholders, investors and other segments of the society have also been attentive to the actions taken by the enterprises in terms of environmental management, and government agencies, too, are making it mandatory for enterprises to report their actions concerning environmental management.