摘要
公司环境治理是公司治理的重要组成部分。目前,上市公司环境治理问题主要表现在环境会计信息披露不完善,缺乏强有力的政府干预、市场约束以及非政府组织和公民的监督。改善上市公司环境治理需要培育良好的环境治理的外部社会制度环境,倡导环境责任投资理念,加强利益相关者与公民的参与,完善上市公司环境责任报告。
Corporate environmental governance is the most important part of corporate governance.Nowadays,the problem of listed companies＇ environmental governance mainly manifested in incomplete disclosure of environmental accounting information,lack of strong government intervention,lack of market constraints,and lack of supervision from non-government organization（NGO） and society.The improvement of listed companies＇ environmental governance needs to create favorable external environment for social systems,needs to encourage the idea of environmental responsibility investment,needs to emphasize the participation of stakeholders and citizen,and needs to consummate the responsibility report of listed companies environment.
出处
《武汉大学学报（哲学社会科学版）》
CSSCI
北大核心
2010年第2期254-258,共5页
Wuhan University Journal：Philosophy & Social Science
关键词
上市公司
环境责任
公司环境治理
listed company
environmental responsibility
corporate environmental governance
