煤炭行业上市公司环境信息披露质量的实证研究

An empirical test of the quality of environmental information disclosure of listed companies among coal industry in China

以煤炭企业为代表的能源行业所履行的社会责任日益受到社会各界的关注.以我国煤炭行业上市公司为样本,以企业环境信息披露现状及问题为导向,采用环境信息披露指数法,通过对上市的煤炭企业2011年环境信息披露的数据和资料进行实证分析.结果显示,环境信息的披露多以历史性信息为主,缺少环境因素可能对企业产生潜在影响的信息披露,披露的环境信息决策有用性差,提高环境信息披露的总体质量成为煤炭行业上市公司的当务之急.

Social responsibility fulfilled by coal enterprises among energy industry is paid close attention to by social walks of work. The problem was opened to and the status quo of environmental information disclosure, and the method was used that of index of environmental information disclosure （EPI）. By way of empirical test of the data and material of environmental information disclosure of listed companies among coal industry in 2011, it shows that the published environmental information is mainly past and lacks of the environmental information disclosure of potentially affecting enterprises and is poor in use. In a word, it is necessary for coal companies to upgrade the quality of environmental information disclosure.