摘要
水上运输业在国民经济中扮演着重要角色,其因货运量大、成本低等优点,成为交通运输业中不可或缺的一部分。然而事物都是具有双面性的,水上运输在发挥经济作用的同时,对环境造成的负面影响也是巨大的。文中以2016-2020年水上运输业24家上市公司作为样本,从披露方式和披露内容两个角度,对样本企业年报和CSR报告中的环境会计信息展开分析。分析发现存在披露方式不统一,披露内容不全面、质量不高等问题,并提出完善相关法律体系、加强第三方审计和提高企业披露主动性的建议。
Water transportation industry plays an important role in the national economy,and it is an indispensable part of the transportation industry because of large freight volume and low cost.However,everything is double-sided.It plays an economic role,and meanwhile has a huge negative impact on the environment.This paper takes 24 listed companies in the water transportation industry from 2016 to 2020 as samples,and analyzes the environmental accounting information in the sample companies annual reports and CSR reports from the perspectives of disclosure methods and contents.Through the analysis,it is found that there are some problems such as non-uniform disclosure methods,incomplete disclosure contents and low quality,etc.,and some suggestions of improving the relevant legal system,strengthening the third-party audit and improving the initiative of enterprise disclosure are put forward.
作者
王宗海敏
WANG Zong-hai-min(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2022年第12期148-150,110,共4页
Logistics Engineering and Management
关键词
水上运输业
环境会计
信息披露
water transportation industry
environmental accounting
information disclosure
