首页> 中文期刊> 《哈尔滨商业大学学报(社会科学版)》 >对环境信息披露现状的调研与思考--基于贵州省特色小城镇建设的视角

对环境信息披露现状的调研与思考--基于贵州省特色小城镇建设的视角

         

摘要

随着国际社会和我国政府对于生态环境问题的关注与重视,环境信息披露也日益成为利益相关者的客观诉求。但我国学者大多以上市公司和重污染行业为例进行研究,所以将视角定位于贵州省城镇化建设的大背景之下,通过对贵州省9家上市公司、重点监控国有企业以及铜仁市思南县郝家湾镇的调研,剖析贵州省环境信息披露的现状,发现贵州省在城镇化过程中存在企业的环境信息披露内容随意、没有统一标准、披露比重和意愿低等问题,并探索解决问题的可行路径。政府部门在环境信息披露中起着重要作用,可以通过加强环境信息披露理论体系建设和给予补贴、培训等方式鼓励企业进行披露,进而提升贵州省城镇化大背景下的环境信息披露水平。%With the attention of the international community and our government , the environmental information disclosure has become an objective demand of stakeholders.However, most scholars in our country take listed companies and heavily polluting industries as examples to study , so the paper will be located in the background of urbanization construction in Guizhou Province , through the nine listed companies in Guizhou Province , focusing on monitoring state-owned enterprises and Tongren City thinking The paper analyzes the current situation of the environmental information disclosure in Guizhou Province and finds out that the content of environment information disclosure in the process of urbanization in Guizhou is ran-dom, there is no uniform standard, the disclosure proportion and willingness are low, and explore and solve the problem The feasible path.The au-thor believes that government departments play an important role in the disclosure of environmental information , and can promote the disclosure of environmental information disclosure in the background of urbanization in Guizhou Province by strengthening the construction of environmental infor-mation disclosure theory system and granting subsidies and training to enterprises .

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