基于社会责任报告的温州上市公司环境信息披露

Environmental Information Disclosure of Wenzhou Listed Companies Based on Social Responsibility Reports

环境信息披露是评价和监督企业环境绩效的前置条件,需要纳入生态环境治理体系和治理能力现代化改革整体框架内。以温州20家上市公司的社会责任报告为例,运用定性与定量结合的方法,分析其社会责任报告中环境信息披露存在的问题,结果发现:社会责任报告不是环境报告,在企业披露环境管理、绩效及环境信息沟通等方面的信息都不能满足完整性和可比性要求,不适宜作为环境信息披露的载体。鉴于此,应引导上市公司采用环境报告进行环境信息披露,完善环境责任信息披露制度,推进环境信息公开能力建设,提升环境披露的信用度。

Environmental information disclosure is a precondition of evaluating and supervising enterprise environment performance,so it is necessary to improve environmental information disclosure system and bring it into the ecological environment management system and overall framework of governance capacity modernization reform.Based on the social responsibility reports of 20 listed companies in Wenzhou,qualitative and quantitative methods were used to analyze the problems of environmental information disclosure among them.It is found that the social responsibility report is not an environmental report,for the information about environment management,performance and environmental information communication disclosed by enterprises could not meet integrity and comparability requirements.Thus,the report is not suitable for being used as the carrier of environmental information disclosure.In view of this,listed companies should be guided to adopt the environmental report for environmental information disclosure,improve the information disclosure system of environmental responsibility,promote capacity building and enhance credit standing for environmental information disclosure.