基于绿色证券的环境信息披露:海外经验与启示——从上市公司环境事故说起

Security Information Disclosure: Overseas Experience and Implications——The Listed Company Environmental Accidents

环境信息披露是环境绩效评估和环保核查不可或缺的基础性制度,是绿色证券政策得以贯彻实施的基石。海外发达国家在环境信息披露立法,环境信息披露内容、模式以及环境信息披露监管体系建设方面有很多经验和做法不仅值得借鉴,而且对于构建我国绿色证券环境信息披露法律制度有诸多启示。

Environmental information disclosure is the integral part of the basic system for environmental performance evaluation and environmental protection verification, and is the cornerstone of the successful implementation of green insurance policies. Overseas developed countries offer many experiences and practices in the legislation of environmental information disclosure, disclosure content and pattern, and the disclosure regulation system formulations, which is implicational for building up a legal system of a green security environmental information disclosure in China.