基于环境信息披露的企业环境责任理论分析

Analysis of Corporate Environmental Responsibility Based on Environmental Information Disclosure

企业过度追求经济利益忽略环境保护问题,产生了一系列重大环境污染事件,使得企业环境责任越来越受到广泛关注.环境信息披露有强制被动和主动自愿之别,从这一视角去分析企业环境责任的基础理论是不同的.研究发现,环境规制理论、环境公共信托理论可以更好解释企业强制承担环境责任,披露环境信息的必要性;而利益相关者理论、组织合法性理论可以解释企业主动承担环境责任并自愿披露环境信息的重要性.

Excessive pursuit of economic interests of corporation and ignoring environmental protection issues,result in a series of major environmental pollution incidents and make corporate environmental responsibility receiving wide attention. Environmental information disclosure can be divided into mandatory and voluntary disclosure,so basic theories for the analysis of corporate environmental responsibility from this perspective are different. It is found that environmental regulation theory and environmental public trust theory can better explain the necessity of corporation to undertake environmental responsibility and disclose environmental information,while stakeholder theory and organizational legitimacy theory can explain the importance of corporation's voluntary undertaken of environmental responsibility and voluntary disclosure of environmental information.