环境信息公开作为有效环境管理模式的探讨

环境信息公开是继指令性控制手段和经济手段之后,一种新的环境管理模式和发展方向。环境信息公开能加强环境管理的公众参与和监督,使社会各群体和个人改善其环境行为,从而达到环境保护的目的。通过对环境信息的含义、来源的阐释,介绍环境信息公开的应用理论;结合国外实践,将环境信息公开与环境管制手段、经济手段进行了比较;分析公众参与起到的传递、交流信息与监督作用。     

我国油气企业环境会计核算及信息披露的探讨

在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一。因此,建立油气企业环境会计制度有极其重要的现实意义。文章针对我国油气企业环境会计制度应用现状,运用环境会计基本理论,对企业环境会计核算方法及信息传播模式进行了探讨,以期为油气企业环境会计制度的实施提供一些理论依据和具体方法,推动油气企业环境会计制度的发展。     

城市政府环境信息公开的实践与对策分析

环境信息公开作为一种环境管理手段,对维护公众的环境知情权和参与权,提高环境保护部门环境科学决策、环境监管能力具有重要的现实意义。各级环境保护部门网站是目前政府环境信息公开的最主要渠道。该论文以南宁市为例,分析环境保护部门如何通过加强政府网站建设,推进环境信息公开,尤其是加大污染源监管环境信息公开力度。     

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。     

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。     

上市公司环境信息披露的模式研究

分析了由于社会责任、公司声誉、法律与政策压力等,导致越来越多的公司自愿或被迫进行环境信息披露。阐述了环境信息披露必须采用适当的披露模式,披露的模式影响披露的质量,决定了是否满足信息使用者决策的需要。提出定性描述和定量披露模式相结合,强制性与自愿披露模式相结合,公开和秘密模式相结合,由独立环境信息披露向综合环境信息披露模式过渡是环境信息披露发展的道路。     

Using corporate social responsibility benchmarking framework to identify and assess corporate social responsibility trends of real estate companies owning and developing shopping centres

Shopping centres that include retail activities have come in for criticism as to their environmental, architectural and social impacts. However, the sector has been applying corporate social responsibility (CSR) practices. In an attempt to identify the best practices regarding CSR and trends therein we developed a CSR benchmarking of companies from the real estate sector owning and developing shopping centres. Based on information from websites, annual, environmental and sustainability reports, and customer services department’s information, in 2004 and 2010, a comparative CSR benchmarking was performed on 23 real estate companies with shopping centres based in Europe, China, Australia and the USA. The CRS benchmarking framework focused on reported CSR practices and included categories and sub-categories of evaluation in four domains: (1) external results, (2) internal results, (3) management processes and (4) learning and innovation. The framework was inspired by the sustainability balanced scorecard structure. The United Kingdom real estate sector’s companies studied did relatively well when evaluated by the framework used in this study. The highest ranked real estate companies applied sustainable or environmental buildings standards and did show a commitment to transparency and CSR disclosure. The positive evolution of CSR practices in the 23 companies studied in 2004 and 2010 may reflect efforts to improve competitiveness and the reputation of the companies with shopping centres through CSR initiatives.     

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。     

Analysis of uncertainty consideration in environmental assessment: an empirical study of Canadian EA practice

Identifying and communicating uncertainty is core to effective environmental assessment (EA). This study evaluates the extent to which uncertainties are considered and addressed in Canadian EA practice. We reviewed the environmental protection plans, follow-up programs, and panel reports (where applicable) of 12 EAs between 1995 and 2012. The types of uncertainties and levels of disclosure varied greatly. When uncertainties were acknowledged, practitioners adopted five different approaches to address them. However, uncertainties were never discussed or addressed in depth. We found a lack of suitable terminology and consistency in how uncertainties are disclosed, reflecting the need for explicit guidance, and we present recommendations for improvement. Canadian Environmental Impact Statements are not as transparent with respect to uncertainties as they should be, and uncertainties in EA need to be better considered and communicated.     

基于独立环境报告的中日石油企业环境绩效信息披露比较研究

有效的环境绩效信息披露是正确进行企业环境绩效评估的基础.本文首次依据全球报告倡议组织(GRI)<可持续发展报告指南>(2006年版)中的30个环境绩效指标,对中石油独立环境报告中环境绩效信息披露的研究发现,中石油环境绩效指标披露不完整,重要的核心指标披露情况更不理想,年度间纵向比较还出现了倒退;定性指标披露多于定量指标;体现企业积极行动和效果的内容和数据披露得相对较为详细;存在选择性披露问题,可比性较差,相关信息披露也较为散乱,不利于读者进行环境绩效评估.对此,我国企业应重视环境原始信息的收集和处理,将环境相关信息纳入企业日常的信怠管理系统,在披露方法上则应综合借鉴相关国际组织的做法并不断加以改进;政府监管部门也应对环境信息披露做出系统指引和规范,并积极推动环境报告审计的发展.