基于价值链的企业环境信息披露应用探讨

The Application of Environmental Information Disclosure based on the Value Chain

国家对生态经济的政策导向,不断要求企业主动地进行环境信息披露,但实践中却存在企业环境信息披露内容散乱、实质性披露少、评价标准差异等系列问题。本文提出从企业价值链的角度进行全面环境信息披露,并以采掘业和制造业为例,探讨价值链视角下企业环境信息披露的应用性,针对案例行业环境信息披露的现状及不足,并提出相应的改善建议和措施,以期为企业提供更明确的披露方向,改善企业未来的环境信息披露水平。

With the policy guidance of ecological economy,companies are being required to conduct environmental information disclosure actively. However, there are series of problems in practice such as content scattered, less material disclosure and evaluation criteria difference. Based on the previous studies, this article put forward from the perspective of 'value chain' enterprises to conduct a comprehensive environmental information disclosure. Also, in the case of extractive industry and manufacturing industry, we discuss the application of enterprise environmental information disclosure and put forward the corresponding suggestions and measures which providing enterprises with a more clear direction and improving the environmental information disclosure level in the future.