摘要
文章通过对我国重污染行业上市公司2006至2008年度年报和独立报告中环境信息披露的差异及相互影响的分析,发现:(1)目前年报依然是企业披露环境信息的主要渠道,但独立报告的数量和比例正在迅速提高;(2)独立报告比年报披露了更多的环境信息,但信息质量较低;(3)独立报告与年报中的环境信息披露能够相互促进而不是相互替代。
Based on a sample of listed firms in 2006 - 2008 from heavy pollution industries, the pa- per explores the differences and interrelationship between environmental disclosures in annual report and social report. The findings include： （ 1 ） annual report is still the main channel of environmental disclo- sure, but disclosure in social report is increasing in both quantities and proportions; （2） the quantity of environmental information in social report is higher than that in annual report, but the quality is relatively low; （3） environmental disclosure in annual and social reports improves each other rather than substitute.
出处
《上海立信会计学院学报》
北大核心
2010年第6期5-12,共8页
Journal of Shanghai Lixin University of Commerce
基金
教育部人文社科基金项目(09YJA630048)
中国博士后基金项目(20090460140)
关键词
企业环境信息披露
年报
独立报告
替代还是互补
corporate environmental disclosure
annual report
social report
substitute or complement
