重污染行业环境信息强制性披露规范研究

Research on Standards for Mandatory Disclosure of Environmental Information in Heavy Polluting Industries

在证监会要求2020年底全面实施环境信息强制性披露制度的背景下,如何制定环境信息强制性披露规范是目前亟待解决的问题。在归纳总结环境信息披露相关文献的基础上,通过对7个重污染行业中179家上市公司2014—2017年环境信息披露状况的研究,发现重污染行业企业的环境信息披露存在披露内容不统一、披露程度不详细、未披露行业特有环境信息、披露方式不规范、披露报告无独立第三方鉴证等问题。针对这些问题,设计了重污染行业环境信息强制性披露规范,帮助各重污染行业统一披露的内容,强化披露的详细程度,规范披露的方式。研究认为,虽然目前环境信息强制性披露制度尚未全面建立,但是强制性环境信息披露终将取代自愿性环境信息披露。

In the context of the CSRC's request for the full implementation of the mandatory environmental information disclosure system by the end of 2020,how to formulate mandatory environmental information disclosure standards is an urgent issue.On the basis of summarizing the relevant literature of environmental information disclosure,this paper studies the environmental information disclosure of 179 listed companies in 7 heavy polluting industries from 2014 to 2017,and finds that there are some problems in the environmental information disclosure of heavy polluting industry enterprises,such as the disclosure content is not unified,the degree of disclosure is not detailed,the industry-specific environmental information is not disclosed,the way of disclosure is not standardized,and there is no independent third-party audit.In response to these problems,this paper designs the mandatory disclosure standards of environmental information in heavy polluting industries,which helps the heavy polluting industries to unify the content of disclosure,strengthen the level of detail of disclosure,and standardize the way of disclosure.Although the compulsory disclosure system of environmental information has not been fully established at present,the compulsory environmental information disclosure will eventually replace the voluntary environmental information disclosure.