基于利益相关者需求的民族地区城镇化中环境信息披露分析

Environmental Information Disclosure in the Urbanization Process of the Ethnic Regions Based on Stakeholder Demand

从散杂居民族地区城镇化中的环境保护问题入手,以内蒙古散杂居民族地区城镇化为例分析了城镇化中的环保问题。基于"利益相关者理论",认为民族地区城镇化中,任何一个企业的发展都离不开各利益相关者的参与和支持,在对不同利益相关者区分界定基础上,通过理论分析和实地调查等方法获取利益相关者的环境诉求,从而合理确定散杂居民族地区城镇化建设中环境信息披露的模式和内容,从实务的角度提出完善环境信息披露的具体建议。

This paper probes into environmental protection problems in the urbanization of the scattered minority areas, analyzes the urbanization environmental problems in Inner Mongolia. Based on the ＂stakeholder theory＂ , it is held that the development of all enterprises in the ur- banization of ethnic areas is inseparable from the participation and support of various stakeholde- rs. After defining different stakeholders, it obtains the environmental demands of stakeholders through theoretical analysis and field surveys. This has reasonably determined the model and con- tents of urban environmental information disclosure in the construction of these areas. Moreover, it has provided recommendations for the improvement of environmental information disclosure.