环境法下上市公司信息公开之内容研究——对《上市公司环境信息披露指南(征求意见稿)》的研讨

Research on Listed Company Information Disclosure in Environmental Law

《上市公司环境信息披露指南(征求意见稿)》(以下简称《指南》)的出台,使得上市公司环境信息公开引起广泛关注。上市公司公开环境信息不仅是其应担负的社会责任,更对保护公众环境利益有着重要意义。健全上市公司环境信息公开,必须在环境法下明确其应公开的环境信息内容。对《指南》的相关规定进行研讨,上市公司应杜绝面面俱到、事无巨细的公开内容,以保护相关公众环境利益为宗旨,运用具有针对性的公开标准对信息内容进行筛选。

With the promulgation of The Listed Company Environmental Information Disclosure Guidelines （DRAFF） , the listed company environmental information disclosure has been brought into focus. Not only is the listed company supposed to undertake social responsibility, but also it has the important meaning of protecting the public environmental interests. To improve the system, its context must be defined clearly. Reviewing the guidelines, listed company shouldn＇t disclose all kinds of environmental information so as to protect the public environmental interests and sifting the information by the clear rules.