社会责任报告中的环境信息披露

Study on the environmental information disclosure status of corporate social responsibility reports of China top 100 enterprises

本文以中国百强企业社会责任报告为研究对象,采用指数法,通过构建既遵从国际规范又符合中国实际的评价指标体系,对上述企业报告中环境信息披露的完整状况进行详细分析,全方位探寻这些企业报告中环境信息披露的现状和存在的问题。结果表明:①百强企业社会责任报告的发布水平一般,而环境信息披露总体水平较差,且两者与发达国家相比在数量上和质量上都有明显差距,因此从国家层面发布更权威的信息披露指南、加强企业的社会责任意识与环境管理意识已经迫在眉睫;②总体上看,环境相关行业(高耗能和重污染行业)的环境信息披露水平要优于环境非相关行业,民营企业的环境信息披露水平要略优于国有企业;③定量指标披露状况差是研究对象中普遍存在的一个通病,由此反映出,我国企业的环境管理还有很大的提高空间;④在我国体制下,政府对企业管理要求的高低对企业行为具有重要影响。动员社会力量,努力营造一种强大的社会压力机制,将是提高我国环境管理有效性的最重要手段。

This study created an evaluation indictor system which accords with both international norms and China＇ s realistic situation by using index method to researching the corporate social responsibility （CSR） reports of China＇ s top 100 enterprises. With the evaluation indictor system, this paper performed a detailed analysis on the integrity of the environment information disclosure situation of these enterprises＇ CSR reports to learn about the current situation and problems in the environment information disclosure parts of these reports in an all-round way. Four conclusions were drawn from the analysis. First, compared to the quantity and quality of CSR reports in developed countries, CSR reports of China＇s top 100 enterprises were not so good and the environment information disclosure parts were worse. So it is highly important that government should issue more authoritative information disclosure guide and enhance the consciousness of CSR and environment management in enterprises. Second, the environment information disclosure level in environment-related industries （energy-intensive and highly-polluting industries） and private enterprises was better than non-relevant industries and state-owned business. Third, the poor quantitative index disclosure in these CSR reports was a common problem, which reflected that enterprises had much room for improvement in environment management. Fourth, under the system of China, government regulations on enterprises do exert important influence on corporate behaviors. But mobilizing social forces to create a strong social pressure mechanism would be the most important measure to increase the effectiveness of environment management in our country.