上市公司环境信息披露问题及对策的探讨

Problems and Measures of Environmental Information Disclosure of Listed Companies

世界各国频频发生的环境污染事件,引起了各国政府和公众对上市公司环境保护及环境信息披露监管的高度重视。当前,我国上市公司环境信息披露监管制度尚不健全,诸多上市公司没有严格遵循环境信息披露法规,环境信息披露质量不高,披露内容缺乏连续性与可比性。同时,环境信息监管部门监管职责不够明确,监管制度的执行力度不够。为了更好地解决上述问题,上市公司环境信息的利益相关者要求上市公司加强自身管理,建立企业环境内部控制制度,赋予独立董事信息监督职能,提高员工素质,除此之外,政府监管部门还应充分发挥社会公众代言人的作用,加强立法,完善有关信息披露的法律法规,构建有效的环境信息披露监管模式,以提升上市公司环境信息披露的质量。

The frequent occurrence of environmental pollution events around the world has caused the gov-ernments and the public to attach great importance to the environmental protection of listed com-panies and the supervision of environmental information disclosure. At present, the regulatory system of environmental information disclosure of listed companies in China is not perfect, many listed companies do not strictly follow the environmental information disclosure laws and regula-tions, the quality of environmental information disclosure is not high, and the disclosure content is lack of continuity and comparability. At the same time, the environmental information supervision department supervision responsibility is not clear enough, and the implementation of the supervi-sion system is not enough. In order to better solve the above problems, the listed company envi-ronmental information stakeholders require listed companies to strengthen their own manage-ment, build system of enterprise internal control environment, information given the independent director supervision function, improve staff quality;in addition, government regulators should also give full play to the role of social public spokesperson, strengthen the legislation, perfecting the laws and regulations relating to the disclosure of information, build effective mode of environmen-tal information disclosure regulation, in order to enhance the quality of environmental information disclosure of listed companies.