我国企业环境信息披露的现状分析

Analysis the status of enterprises environment information disclosure in our country

伴随着科技现代化和经济全球化的步伐,人类的物质生活得到了极大改善,然而自然生态环境所遭受的破坏也不容小觑。如何应对当前的环境危机,突破遏止人类发展的"瓶颈",已成为亟待解决的问题。企业作为社会的基本单元,既是社会财富的直接创造者,又是环境污染的主要制造者。作为环境的重要影响者之一,企业理应积极践行可持续发展观,主动对外披露环境信息,切实承担起自身的环境责任。随着国家对环境问题的日益重视,环保立法不断加强,我国企业的环境信息披露状况也有了明显改善。但与西方发达国家相比,无论是在披露内容、披露形式还是披露效果方面,情况仍不容乐观。

Along with the pace of technological m0dernization and economic globalization, the material life of mankind has been greatly improved. However,the devastation of the natural ecological environment can not be underestimated. How to cope with the current en- vironmental crisis, to solve the ＂bottleneck＂ which is curbing human＇s development, has become an urgent problem. As the basic unit of the social, enterprise is not only the direct creator of social wealth, but also the major manufacturer of environmental pollution. As one of the important influencer to the environment, enterprise should actively practice the concept of sustainable development take the initia- tive to disclose environmental information, effectively undertake the environmental responsibility. With the country＇s increasing em- phasis on environmental problem, and the continuous strengthening on environmental legislation, the situation of environmental infor- mation disclosure of chinese enterprises has been greatly improved. However, compared with the western countries, no matter in side of content, form or effect, the situation is not optimistic.