摘要
企业在发展过程中,时常会破坏周边生态环境。为减少环境污染、促进生态保护,企业应积极披露环境信息,接受公众和政府的监督。因此,对如何提高企业环境信息披露水平进行研究有着重要意义。文章选择沪深A股上市的生物制品企业,采用内容评析法,根据上市生物制品企业2019年年度报告的内容,对其环境信息披露水平进行打分,并分析了企业环境信息披露现状和存在的问题。根据评分结果发现上市生物制品企业环境信息披露水平普遍较低。最后,结合中国国情提出提高环境信息披露水平的措施,以期提高企业环境信息披露水平,引导企业绿色发展。
In the process of development,enterprises often destroy the surrounding ecological environment.In order to reduce environmental pollution and promote ecological protection,enterprises should actively disclose environmental information and accept the supervision of the public and the government.Therefore,it is of great significance to study how to improve the level of environmental information disclosure of enterprises.Based on the annual reports of listed biologics companies in 2019,this paper chooses the biologics companies listed in Shanghai and Shenzhen A-shares and uses the method of content evaluation to score their environmental information disclosure level,and analyzes the status quo and existing problems of environmental information disclosure of the companies.According to the scoring results,it is found that the environmental information disclosure level of listed biological products enterprises is generally low.Finally,combining with China's national conditions,the paper puts forward measures to improve the level of environmental information disclosure,in order to improve the level of environmental information disclosure of enterprises and guide the green development of enterprises.
作者
秦紫萱
Qin Zixuan(Nanjing Normal University Ginling College,Nanjing,Jiangsu,210097)
出处
《市场周刊》
2021年第9期77-79,共3页
Market Weekly
关键词
上市公司
环境信息
披露水平
listed company
environmental information
level of disclosure
