企业社会责任报告视角的上市公司环境信息披露问题研究

Study on Environmental Information Disclosure Problems of Listed Companies from the Perspective of Corporate Social Responsibility Report

选取安徽辖区内A股上市公司2013-2015年间发布的69份社会责任报告所披露的环境信息为研究对象,采用内容分析法对其环境信息披露的数量、形式、内容和质量进行客观、系统、定量的描述性统计分析研究。研究结果发现,近年来安徽省上市公司环境信息披露水平总体处在一个较低的水平,且有下降的态势,其主要原因在于企业自身披露动力不足和相关理论研究以及立法的滞后,建议安徽省可以出台地方性环境信息披露规定,规范上市公司的环境信息披露行为,加大对优秀社会责任报告的评选和表彰力度,发挥优秀社会责任报告的示范和榜样作用,并且发挥会计师事务所等中介机构的环境信息审计作用,从而促使企业进一步提高环境信息披露水平和更好地履行社会责任。

From A - share listing companies in Anhui province, We select the environmental information disclo-sure of 69 pieces of social responsibility report from 2013 to 2015. With content analysis, wee undertake an objec-tive ,systematic and quantitive analysis to the number. The results show that environmental information disclosure of listed companies in Anhui province is at a lower level and a declining trend. The main reason lies in the lack of mo-tivation for the listed companies themselves and the lag of related theoretical research and legislation. We suggest that local rules of environmental information disclosure to regulate the behavior of listed companies in Anhui prov-ince should be issued, we should increase the selection and recognition of outstanding social responsibility report and play the exemplary and model roles of outstanding social responsibility report. Mean while, we should play the envi-ronmental information auditing roles of accounting firms and other intermediary agencies in order to encourage the enterprises to further improve the level of environmental information disclosure and better fulfill their social responsi-bilities.