摘要
环境信息披露是信息披露制度的重要内容,是促进环境保护和可持续发展的重要举措。公司的社会责任理论为环境信息披露制度的构建提供了理论基础,我国应在证券法领域及早确立环境信息披露制度。在环境信息披露的对象方面,上市公司既要向政府提供环境信息,也应向公司的利益相关者提供环境信息。在环境信息披露的内容上,为改变当前环境信息披露的无序状态,应通过法律文件规范上市公司环境信息披露的内容。同时鼓励上市公司自愿披露环境信息。
Environmental information disclosure （EID） is indispensable in the system of information disclosure.It is an important measure inpromoting environmental protection and sustainable development. The theory of corporate social responsibility provides academic basis for building the system of EID. The EID system should be established in the field of securities law as soon as possible. Regarding the object of EID, listed companies should provide relevant business environmental information not only for government but also for stakeholders. To change the disorder about current EID, the content of EID should be regulated by legal documents. At the same time, that listed companies are asked disclose environmental information voluntarily should be encouraged.
出处
《山东师范大学学报（人文社会科学版）》
北大核心
2005年第4期33-36,共4页
Journal of Shandong Normal University(Humanities and Social Sciences)
关键词
环境信息披露
上市公司
公司的社会责任
利益相关者
environmental information disclosure
listed company
corporate social responsibility
stakeholders
