基于独立环境报告的中日石油企业环境绩效信息披露比较研究

Research on Oil Company's Environmental Performance Information Disclosure in Separated Environmental Reports

有效的环境绩效信息披露是正确进行企业环境绩效评估的基础。本文首次依据全球报告倡议组织(GRI)《可持续发展报告指南》(2006年版)中的30个环境绩效指标,对中石油独立环境报告中环境绩效信息披露的研究发现,中石油环境绩效指标披露不完整,重要的核心指标披露情况更不理想,年度间纵向比较还出现了倒退;定性指标披露多于定量指标;体现企业积极行动和效果的内容和数据披露得相对较为详细;存在选择性披露问题,可比性较差,相关信息披露也较为散乱,不利于读者进行环境绩效评估。对此,我国企业应重视环境原始信息的收集和处理,将环境相关信息纳入企业日常的信息管理系统,在披露方法上则应综合借鉴相关国际组织的做法并不断加以改进;政府监管部门也应对环境信息披露做出系统指引和规范,并积极推动环境报告审计的发展。

Effective environmental performance information disclosure is an important basis for enviromental performance evaluation. Based on the environmental performance information in oil company＇s separate environmental report and the 30 environmental performance indicators of Global Reporting Initiative（GRI）, this article found that, most important environmental performance indicators are not fully disclosed and those disclosed are qualitative instead of quantitative. Company even discloses fewer indicators year after year. What＇ s more, positive activities and indicators are more elaborated. Information is scattered. All of these lead to the incomparability and difficulty of environmental performance evaluation. To improve environmental performance information disclosure, enterprises should incorporate environmental information into their information management system and integrate the better disclosure methods as well as performance indicators proposed by ISO and WBCSD other than GRI. The regulatory authority should better issue related guidelines and enhance related assurance.