摘要
近年来伴随经济发展,环境问题日益凸显,环保部、证监会等监管机构加强对企业环境责任的监管和处罚力度。文章基于近十年的文献,就我国理论研究者对环境责任的相关问题进行了梳理,发现现有理论研究从企业环境信息披露、环境绩效、环境责任等不同角度展开研究,但存在一定的概念不清和混用问题,阻碍了企业环境责任研究的深入发展。文章采用文献调查法,认为按照《环保法》公开环境信息是企业应当承担的责任和义务,而目前企业环境信息披露呈现出一定的"碎片化"和"随意性",不利于强化对上市公司这一微观主体的环境监管。文章认为,未来在肃清三者关系的基础上,应着重进行企业环境责任和环境信息披露之间的关系和机理方面的系统性研究,引入新理论、新技术、细化研究范围,以期强化上市公司环境治理和政府环境规制。
In recent years, with the economic development and environmental problems highlighted, the Ministry of Environmental Protection and the China Securities Regulatory have strengthened the supervision and punishment of corporate environmental responsibility. Based on the literature of the last ten years, the problems, related to environmental responsibility in China＇s theoretical researchers,are combed, and get findings that the existing theoretical research has been studied from different perspectives, such as environmental information disclosure, environmental performance, environmental responsibility, etc., but there are some problems of unclear concept and mixed use, which hinders the deep research of corporate environmental responsibility. The method of literature investigation is adopted in this article, and the author believes that public environmental information is the responsibility and obligation of the enterprise.The disclosure of enterprise environmental information presents a certain fragmentation and randomness, which is not conducive to strengthening the environmental supervision of the listed companies. The author holds that, on the basis of eliminating the relationship among listed companies, environment and information, we should focus on the systematic study of the relationship and mechanism between the environmental responsibility of enterprises and the disclosure of environmental information, and introduce new theories, new technologies and the scope of research, in order to strengthen the environmental governance of the listed companies and the regulation of the government＇s environment.
作者
崔春
CUI Chun(College of Accounting, Capital University of Economics and Business, Beijing 100070, China)
出处
《技术经济与管理研究》
北大核心
2018年第8期56-60,共5页
Journal of Technical Economics & Management
关键词
环境绩效
信息披露
环境责任
环境治理
Environmental performance
Information disclosure
Environmental responsibility
Environmental governance
