论我国企业环境信息披露的法律规制——以中美比较为视角

On Regulation of Disclosure of Corporate Environmental Information in China

我国目前仅有为数不多的法律法规对企业环境信息披露做出规定,相比之下,美国则已经形成比较完善的企业环境信息披露体系,通过对比可以总结出,两国在有限披露上存在共同点,而在法律规定详尽程度、通过立法技术实现的法律包容性和责任体系设置等三方面,我国都确有需要完善之处。

In China there are a few laws to regulate disclosure pertaining to corporate environmental information. On the other hand, U.S. has established a rather comprehensive disclosure system in this respect. Based upon comparison of these two countries, this paper finds out that there are common features regarding limited disclosure, but differences existed in detailed regulations, legal inclusivity and responsibilities. Suggestions are therefore made for further perfection of the future Chinese legislation.