摘要
伴随着经济全球化的进程,我国在经济取得卓越发展的同时,环境的破坏却十分严重,重视环境保护在促进我国的经济与社会和谐发展进程中变得越来越重要。本文主要对江苏省78家上市公司的招股说明书和2001～2003年的年度报告进行详细的分析、比较,指出了江苏省上市公司环境信息披露的特点与不足,构建了江苏省上市公司环境信息披露的理想体系,同时也针对我国上市公司的环境信息披露方面的不足提出了政策建议。
With the course of the economic globalizafion, our country makes great progress in the economic development while the environment is destroyed terribly, so the environment-protecting is becoming more and more important in the economic and society harmonious developing.This paper puts a survey on the environmental information disclosure in the specification of raising capital by floating shares and the annual accounting reports index in 2001-2003 of 78 listed companies of Jiangsu province, this chapter also disscusses the characteristic and defect in the environmental information diclosure of listed companies of Jiangsu province. The article structures the ideal system of the environmental information disclosure by the listed company in Jiangsu province, and then points out the proposition on the environmental information disclosure of the China＇s on-market companies,
出处
《生态经济》
CSSCI
北大核心
2006年第5期117-121,共5页
Ecological Economy
基金
2004年度江苏省哲学社会科学研究"十五"规划基金项目(EYC043)
关键词
上市公司
环境信息披露
江苏
listed company
environmental information
disclosure
