摘要
宝钢股份是我国钢铁行业首家发布环境报告的企业。为了提高我国企业环境报告的水平,采用德勤会计公司(DTT)制定的计分卡,以Tata钢铁公司为对照,对宝钢股份2004年度环境报告进行评价,表明最突出的问题在第二部分“识别相关性”,主要有:未识别和指明目标读者;未反映其参与的报告编制过程;未反映报告编制的参考依据;未确定报告事项的边界。报告的其他部分也相应地存在一定问题。提出的对策:一是加强环境管理;二是充实和完善报告。同时,为加强报告的可信性,还应考虑对报告进行第三方审核验证。
Baosteel Corporation is the first enterprise to issue environmental report in the iron and steel industry in China. To improve the quality of environmental report, this paper applies the scorecard designed by DTT LLP to assess Baosteel Environmental Report 2004 by contrast with Tara Corporation of India. It revealed that the major problems are in the second part, i.e. ＂identifying relevance＂. The report does not identify the planned readers, does not reflect the preparing processes in which the readers take part, does not list the references or does not define the boundary of the reporting events. Besides these, there are other problems in other aspects. To improve the report, Baosteel should take actions such as reinforcing environmental management and enlarging the report content. It would be constructive for strengthening the creditability of the report that the third party assure and verify the report.
出处
《中国人口·资源与环境》
CSSCI
2007年第3期118-121,共4页
China Population,Resources and Environment
基金
国家自然科学基金"基于自由现金流量的我国上市公司业绩变化研究"(批准号:70672013)项目资助
