摘要
上市公司是一种特殊的企业形式,法律要求其在设立和生产经营过程中进行信息披露,来保护利益相关者的权益。涉及到环境信息的披露,上市公司受到环境法和证券法的双重监管,由于监管的理念和宗旨存在差异,导致监管的主体、内容和方式也存在着很大的不同。
Listed companies are special forms of enterprises,in order to protect the interests of the stakeholders,the law requires the listed companies to disclose information during the process of setting-up and operating.Refering to the information disclosure,the listed companies are regulated by both the environmental law and the securities law.Because of the diference between the purpose and philosophy,they differ in subjects,contents and methods.
出处
《环境与发展》
2011年第6期43-45,74,共4页
Environment & Development
关键词
上市公司
环境信息公开
双重监管
listed company
environmental disclosure of information
dual regulation
