企业环境信息披露:实践与理论——基于政策和文献综述的分析

Practice and Theory for Enterprise Environmental information Disclosure——Based on the Policy and Literature's Review

企业环境信息披露是指把公司各种活动对环境产生影响的信息向外部社会公开。本文主要围绕"企业环境信息披露"这一主题,简要介绍了中外各国在企业环境信息披露上的政策实践和法律规定,同时,本文梳理了相关的研究,主要集中在三个方面,第一,环境信息内容的界定;第二,企业环境信息披露的决定因素分析;第三,企业环境信息披露的效应分析。本文的介绍将帮助我们初步了解中外各国在企业环境信息披露上的政策差异,以及通过理论文献上的整理厘清企业环境信息披露的主要问题,找到未来中国在企业环境信息披露的理论和政策实践上的方向。

Enterprise environmental information disclosure refers to disclosing the environmental impacts of a company's activities to the external society. The policies and regulations on enterprise environmental information disclosure both in domestic and overseas countries were briefly introduced in this article. We did a literature review on the composition of the disclosure, as well as its determinants and influences. This article gave insights into a general knowledge of the political differences of enterprise environmental information disclosure amongst China and other countries, and the main problems lying in disclosure. It also pointed out a research direction and political orientation of environmental information disclosure in future China.