于GRI体系的机场企业环境信息披露研究

机场作为民航运输的关键节点和重要枢纽，肩负着服务区域经济的重要使命，同时也面临环境保护与可持续发展的巨大挑战。作为公共基础设施和城市形象窗口，机场上市公司具有披露环境信息的义务与责任。在充分研究国内机场上市公司环境信息披露制度背景的基础上，本研究借鉴全球报告倡议组织（GRI）发布的《可持续发展报告指南》（第四版）及机场运营者行业补充（GRI-AOSS）构建了适用于我国机场的环境信息披露评价指标体系，并利用公开数据对国内6家机场上市公司的环境信息披露情况进行了实际测评。结果表明：我国机场环境信息披露程度较低，存在内容简单、量化不足、质量下降等问题。机场上市公司环境信息披露亟待在法律法规层面进行系统规范。建议借鉴GRI等相关国际标准及成功经验，制定适用于我国的科学可行的环境信息披露标准和制度体系。

Corporate Environmental Information Disclosure of Airport Based on GRI System

As a key node and important hub of civil aviation transport, airport has an important mission to serve the regional economy and also face massive challenges from environmental protection and sustainable development. As public infrastructure and city image window, the public airport companies have the obligation and responsibility to disclose their environmental information. On the basis of studying the background of environmental information disclosure system of China''s public airport companies, Guide of Sustainable Developments Report (The Fourth Edition) published by GRI and Supplementary of Airport Operators'' Industry (GRI-AOSS) were referenced to establish an evaluation system of environmental information disclosure applicable to China''s airports. Six listed airport companies were actually evaluated based on public data. The results showed that:Disclosure level of environmental information in China''s airport was lower than expected and several problems were existed such as simplified content, lacking quantitative indicators and decline of disclosure''s quality. Airports'' environmental information disclosure should be standardized at the level of laws and regulations. It was also suggested to learn international standards such as GRI and successful practical experiences to establish a scientifc and applicable disclosure standard and institutional system.