基于重点排污单位的上市公司环境信息披露现状分析

本文选取264家母公司属环保部门公布的重点排污单位的上市公司作为研究对象,将样本企业在2016年年报、2017年半年报及2016年度社会责任报告等定期报告中披露的环境信息,对照上市公司年报与半年报中环境信息披露的要求与规范,对上市公司环境信息披露合规性进行评估。评估认为:上市公司通过定期报告披露环境信息在形式上和内容上均有所进步,但距离基本的形式上合规披露仍有显著差距,信息披露的全面性、有效性与针对性更远远不能满足强化环保监管与优化资本市场的目标本意与政策需求。基于上述评估结果与发现的问题,本文提出了制定管理办法与技术导则、提升政策层级与规范披露标准,强化部门协作等政策建议。

Analysis on the Status Quo of Environmental Information Disclosure of Listed Companies Based on Key Pollutant Discharging Units

This article selected 264 listed companies whose parent companies are key pollutant discharging units announced by environmental protection agencies as research objects, compared the environmental information disclosed in the periodic reports of the company''s 2016 annual report, 2017 semi-annual report and 2016 social responsibility report with the requirements and specifications of environmental information disclosure in annual and semi-annual reports of listed companies, to evaluate compliance environmental information disclosure of listed companies. According to the evaluation, listed companies have made progress in the form and content of disclosure of environmental information through regular reports, but there is still a significant gap from basic formal compliance disclosure. The comprehensiveness, effectiveness and pertinence of information disclosure can not meet the objective and policy needs of strengthening environmental supervision and optimizing capital market. Based on the findings of the above assessment and problems identified, policy recommendations such as the formulation of management methods and technical guidelines, the promotion of policy hierarchies and standard disclosure standards, and the strengthening of departmental collaboration were proposed.