上市公司环境信息披露的模式研究

分析了由于社会责任、公司声誉、法律与政策压力等,导致越来越多的公司自愿或被迫进行环境信息披露。阐述了环境信息披露必须采用适当的披露模式,披露的模式影响披露的质量,决定了是否满足信息使用者决策的需要。提出定性描述和定量披露模式相结合,强制性与自愿披露模式相结合,公开和秘密模式相结合,由独立环境信息披露向综合环境信息披露模式过渡是环境信息披露发展的道路。

More and more companies disclose environmental information forcedly or voluntarily because of social responsibility,reputation,laws and policy pressures.Environmental information disclosures must adopt appropriate disclosure models,which affect disclosure quality and whether meet the information users’ decisions or not.The paths of environmental reports are links of models of qualitative description with quantitative report,mandatory with voluntary disclosures,public with private,and transition from independent environmental reports to integrated ones.