上海市上市公司环境绩效及碳信息披露研究——基于社会责任报告的视角

Disclosure of Environmental Performance and Carbon Emission Information of Shanghai Listed Companies: Based on the Perspective of Social Responsibility Report

探索构建了一套针对上海市上市公司环境绩效及碳信息披露的评价指标体系,并选取上海市第二产业和第三产业的典型行业开展相应评价,结果表明:上海市上市公司第二产业平均得分为46.75,第三产业平均得分为38.40,第二产业的得分整体高于第三产业,但总体披露质量不甚理想。在此基础上,对上海市上市公司环境绩效及碳信息披露存在的问题进行分析,并针对政府如何促进企业披露环境绩效及碳信息提出相应实施建议。

Taking typical Shanghai listed companies among second industry and third industry as the study object, this study constructs an evaluation index system of environmental performance and carbon emission disclosure, and carries out the corresponding evaluation results： The average score of Shanghai second industry （46.75） is higher than third industry （38.40）, and the overall quality of disclosure is not very good. On this basis, the analysis of problems exist in environmental performance and carbon emission information disclosure of Shanghai Listed Companies is given, and some suggestions on how to promote the corporate disclosure of environmental performance and carbon emission information is put forward.