强制性披露背景下企业环境信息披露机会主义行为的形成与规范--《空间距离、同业模仿与环境信息披露机会主义行为研究》书评

The Formation and Specification Regulate the Opportunistic Disclosure Behavior of Corporate Environmental Information Under the Background of Mandatory Disclosure

《环境信息依法披露制度改革方案》颁布实施后,企业环境信息强制性披露制度的建立有了明确的时间表。然而,即使是在实施强制性环境信息披露的背景下,明确企业环境信息机会主义披露行为的实现路径并进行有效规范,依然是提升环境信息披露质量必须解决的问题之一。《空间距离、同业模仿与环境信息披露机会主义行为研究》一书基于空间距离与同业模仿两个方面,具体研究了企业环境信息机会主义披露行为的实现路径,并构建了基于地理信息系统的企业管理层环境信息披露行为监测系统。该著作的研究结论对有效推行企业环境信息强制性披露制度与提升企业环境信息披露质量具有较高的参考价值。

After Reform Plan of Environmental Information Disclosure System According to Law issued,the establishment of mandatory disclosure system of corporate environmental information has a clear timetable.However,even in the context of the implementation of environmental information disclosure mandatory system,discovering the implementation path and effective regulation of corporate environmental information disclosure behavior is still one of the issues that must be solved to improve the quality of environmental information disclosure.Spatial Distance,Peer Imitation and Opportunistic Behavior of Environmental Information Disclosure tries to find the implementation paths of corporate environmental information opportunistic disclosure behavior based on the two aspects of spatial distance and peer imitation and build a corporate management environmental information disclosure behavior monitoring system based on GIS,which is to monitor and regulate this behavior.The conclusions of this book have high reference value for the effective implementation of corporate environmental information mandatory disclosure system and the improvement of the quality of corporate environmental information disclosure.