上市公司环境信息披露法律研究——以环保部门的监管为视角

随着环境信息公开制度的建立和公众知情意识的觉醒,人们对环境信息公开的呼声越来越高。不仅政府基于其环境监督管理的职能需要公开环境信息,企业基于对环境产生影响也需要依法公开环境信息。而上市公司作为具有特殊地位的企业,其在环境信息披露中的重要性不可小觑。近年来屡屡发生的上市公司环境污染事件也一再提醒环境监管部门和广大社会公众,亟需对上市公司环境信息披露进行有力监管。本文试从环境保护监管部门的角度论述目前法律法规对上市公司环境信息披露在披露内容和披露方式上的不足和改进建议。期望能引起环境保护部门和上市公司相关部门的注意,从而推动上市公司环境信息披露制度的不断完善。     

上市公司环境信息公开的双重监管

上市公司是一种特殊的企业形式,法律要求其在设立和生产经营过程中进行信息披露,来保护利益相关者的权益。涉及到环境信息的披露,上市公司受到环境法和证券法的双重监管,由于监管的理念和宗旨存在差异,导致监管的主体、内容和方式也存在着很大的不同。     

上市公司环境管理应注意的问题研究

随着公众环保意识的不断增强,上市公司环境行为日益受到关注,对上市公司的环境管理水平也提出了新要求。上市公司应配备专业环境管理队伍,完善并实施企业环境管理制度,在日常环境管理中应注意环境影响评价和“三同时”手续的办理,及时进行排污申报并办理排污许可证,制定并执行环境监测计划,保证环保设施稳定运行,确保污染物达标排放,妥善处理生产过程中产生的一般固废和危险废物,做好事故应急预案,避免出现环境污染事件,并根据相关要求开展清洁生产审核,进行环境信息公开。     

绿色会计视角下能源企业的成本核算优化研究

针对绿色会计视角下能源企业的成本核算优化,介绍了绿色会计视角下能源企业的成本核算,由于能源企业的发展,对环境产生了巨大危害,也导致能源企业由于本身成本过高,这才提出绿色会计,这样才能优化能源企业的成本,可以保证能源企业的可持续发展;同时,也保障了能源企业生态的稳定建设.基于绿色会计视角,探讨了能源企业的绿色成本优化研究,主要包括能源企业坚持绿色会计,确定绿色成本原则,能源企业绿色成本优化条件和能源企业加强绿色会计实践.     

交叉上市公司社会责任缺陷披露的市场反应——基于紫金矿业突发渗漏环保事故的案例研究

伴随着工业化进程加快,社会责任缺失现象日益严重,各类企业违法违规事故层出不穷,其中不乏国有大型控股公司,这种现象引起了投资者、监管机构等利益相关者的广泛关注。在此背景下,研究资本市场对上市公司社会责任缺陷披露的反应具有重要的理论意义和现实意义。本文以交叉上市的紫金矿业为例,采用事项研究法,检验了A股和H股市场对紫金矿业集团股份有限公司发布的一系列有关紫金山铜矿湿法厂污水池突发渗漏环保事故重要公告的市场反应,并比较了两地市场对同一公告的反应差异。研究发现:两地市场对重大事故公告均提前预知并呈负面反应,在公告前A股市场反应程度大于H股市场,公告发布后H股市场投资者更加敏感;两地市场对董事会(临时)决议公告呈正面反应,但H股市场投资者更加谨慎;对处罚公告两市反应不同,A股市场未对处罚公告作出反应,H股市场对处罚公告呈负面反应;总体而言,H股市场与A股市场反应程度存在显著差异。     

Development Model of Tourism Companies Based on the Concept of Circular Economy

This paper summarizes the circular economy development model of tourism companies,and explores the support system which guaranteed the development of circular economy in tourism companies.It takes Xiedao Resort as an example to summarize its development model of circular economy.     

Analysis of the implementation of effective waste management practices in construction projects and sites

In this paper, the implementation of effective waste management practices in construction projects and sites is analyzed, using data from a survey answered by 74 Spanish construction companies based in Catalonia. Most commonly implemented practices were found to be on-site cleanliness and order, correct storage of raw materials, and prioritization of the nearest authorized waste managers. The least widespread practices were the use of a mobile crusher on site, the creation of individualized drawings for each construction site, and the dissemination of the contents of the waste management plan to all workers, to help them to meet its requirements. Waste regulations for construction and demolition, and the corresponding construction waste management facilities, were designed before the recession in the Spanish construction sector. Current waste generation rates are still below predicted levels, and the infrastructure was designed for five times more waste generation. Even so, the percentage of reused and recycled waste currently amounts to 43%. Survey respondents highlighted various instruments and measures that would make the management of construction and demolition waste more sustainable. Most of the opportunities identified by construction firms are within the scope of government and related to a combined system of bonus and penalties and the establishment of environmental awareness and training programmes for all the stakeholders. Within the scope of authorized waste managers, firms suggested improvements such as the standardization of fees, a reduction of the time until the issue of waste management certificates, a higher number of inspections, and a change in the current model of a few large construction waste management facilities. This research is useful to better understand the current status of construction and demolition waste management in construction projects and sites. Thus, the results of this research will guide policy makers and relevant stakeholders such as contractors, clients, architects and engineers to achieve the EU target of recovering 70% of construction and demolition waste in 2020. In this sense, reliable information can help governments and professional associations to set future C&D waste management regulations, training programmes and dissemination tools, inspections, etc.     

Privatisation and outsourcing in wartime: the humanitarian challenges

The tendency today to privatise many activities hitherto considered the exclusive preserve of the state has given rise to sharp debate. The specific nature of humanitarian emergencies elucidates in particularly stark contrast some of the main challenges connected to the privatisation and outsourcing of essential public services, such as the provision of drinking water and health care. Privatising the realms of defence and security, which are at the very core of state prerogative, raises several legal and humanitarian concerns. This article focuses on the roles and responsibilities of the various parties involved in armed conflicts, especially those of private companies engaged in security, intelligence and interrogation work, and in the provision of water supply and health services. It highlights the need for humanitarian and development actors to grasp better the potential risks and opportunities related to privatisation and outsourcing with a view to supplying effective protection and assistance to communities affected by war.     

Genetic Engineering in Agriculture: Who Stands to Benefit?

The use of genetic engineering inagriculture has been the source of much debate. Todate, arguments have focused most strongly on thepotential human health risks, the flow of geneticmaterial to related species, and ecologicalconsequences. Little attention appears to have beengiven to a more fundamental concern, namely, who willbe the beneficiaries of this technology? Given the prevalence of chronic hunger and thestark economics of farming, it is arguable thatfarmers and the hungry should be the mainbeneficiaries of agricultural research. However, theapplication of genetic engineering appears unlikely tobenefit either of these two groups. This technology islargely controlled by the private sector, and itscontinued development hinges on its profitability.Thus, the only likely beneficiaries of the applicationof genetic engineering in agriculture are companieswith the capacity to use it.     

我国纺织行业上市公司资本结构实证研究

资本结构是企业筹资的核心问题之一,上市公司资本结构是否合理直接关系到其企业价值最大化的实现.以纺织行业上市公司公开数据为样本,运用回归分析方法,分析影响我国纺织行业资本结构的因素,认为:资本结构与企业获利能力、资产担保价值正相关,与企业规模负相关,与成长性、实际税率相关不明显.