环境信息披露对中国生态环境与经济可持续发展的启示——基于全球环境绩效指数的视角

Research on environmental information disclosure for China's ecological environment and sustainable economic development——Based on the global environmental performance index

如何平衡好生态环境保护与社会经济可持续发展间的关系一直是环境会计研究的重点。利用全球环境绩效指数数据,披露了全球180个主要经济体在环境保护的11个政策领域共32项绩效指标的环境信息,发现环境绩效指标得分与人均GDP间呈现出强烈的正相关关系。通过分析2006—2020年间中国环境绩效指数与经济增速间的关系和环境绩效指标十年间的分数上涨情况,进一步披露了我国环境保护的现状,并为促进我国生态环境和经济可持续发展提出了对策建议。

How to balance the relationship between economic development and ecological environment to achieve sustainable development has always been the focus of environmental accounting research.Based on the global environmental performance index,the environmental information of a total of 32 performance indicators in 11 policy areas of environmental protection in 180 major economies around the world are disclosed,and the results show that there is a significant positive correlation between environmental performance indicators and per capita GDP.By analyzing the relationship between China's environmental performance index and economic growth during the period 2006—2020 and the rising scores of environmental performance indicators over the past ten years,the status quo of environmental protection in China is further disclosed.And the countermeasure for the future ecological environment and sustainable economic development is proposed.