园林类上市公司环境信息披露研究

Research on the Environmental Information Disclosure of Listed Landscaping Companies

随着我国碳达峰碳中和“双碳”目标及绿色环保理念的推进,园林类上市公司的环境信息披露问题日益受到大家的关注。以我国沪深两市主板上市的园林类上市公司为研究对象,分析其在2018—2020年的环境信息披露情况,并进一步对园林类上市公司存在的环境信息披露比例、披露方式、披露内容及披露时间等问题进行剖析,最后从加强环境会计理论研究、建立健全环境信息披露制度、加强政府监管和外部审计以及增强企业对环境信息披露意识等方面提出了对策与建议。

With the promotion of China's carbon neutrality and carbon peaking“dual carbon”goal and the concept of green environmental protection,the environmental information disclosure of listed landscape companies has attracted increasing attention.Taking the listed landscape companies listed on the main boards of Shanghai and Shenzhen as the research objects,this paper analyzed the environmental information disclosure in 2018—2020,and further analyzed the environmental information disclosure ratio,disclosure method,disclosure content and disclosure time of garden listed companies.Finally it put forward countermeasures and suggestions from the aspects of strengthening environmental accounting theory research,establishing and improving environmental information disclosure system,strengthening government supervision and external auditing,and enhancing enterprises awareness of environmental information disclosure.