企业环境信息披露的理论基础透视

Research on Theoretical Basis of Enterprise Environmental Information Disclosure

环境污染是目前人类遇到的最大挑战,而造成环境污染的主要原因则是企业的工业污染,对企业的环境信息进行披露是当前环境保护的一大法宝。从环境信息披露动机来看,有强制披露和自愿披露两种。但不论是何种动机,其表象之后有着深厚的理论基础。目前政府强制要求污染企业披露环境信息,其理论依据源于一是环境规制理论;二是环境公共信托理论。环境规制源于对环境问题的市场失灵,而环境公共信托理论则强调环境资源"万民共有"的法理。此外,企业会采取自愿披露环境信息的策略,其理论依据也有两点:一是利益相关者理论;二是组织合法性理论。利益相关者对环境信息的需求是推动企业主动披露环境信息的外在动力,而企业自愿披露环境信息的内在动力,则是为了获得组织合法性。

At present, our biggest challenge encountered is the pollution of the environment, industrial pollu- tion is the main reason of environmental pollution, and it is a useful way to disclose environmental information of enterprises. There are two kinds of information disclosure; they are mandatory and voluntary disclosure, viewed from the motivation point. But no matter what kind of information disclosure, enterprise environmental information disclosure has deep theoretical basis. There are two theoretical bases for the enterprise forced to disclose environ- mental information, one is environmental regulation theory, and the others is environmental public trust theory. Market failure is an important cause of environmental regulations on enterprises, and environmental public trust theory emphasizes environmental resources belong to all human. In addition, there are also two theoretical bases for the enterprise willing to disclose environmental information, one is the stakeholder theory, and the others is organi- zational legitimacy theory. The external motivation that the enterprise voluntarily discloses environmental information is the needs of stakeholders, and intrinsic motivation of voluntary disclosure is to obtain the legitimacy of the organization.