上市公司环境信息披露制度研究

发布时间：2018-03-01 11:19

本文关键词： 环境信息上市公司信息披露法律义务环境报告书　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,雾霾笼罩我国大部分地区,废水毒地等环境污染事件频频发生,环境保护问题已经成为举国关注的焦点。企业排污是环境污染的主要原因,我国现已出台多部环保法律法规约束企业生产经营中的环境行为,然而尚未建立企业环境信息公开制度。上市公司作为公众型企业,一方面具有信息披露的法定义务,对于重大环境信息应当进行披露;另一方面占用着大量的资本资源,应当承担环境保护的社会责任。现阶段,我国上市公司已经形成了较完整的信息披露制度,具备较强的经济实力和规范的公司治理体系,有条件有实力进行环境信息披露。因此,本文以上市公司为主体,通过研究国外发达国家成熟经验,分析我国立法及实践中存在的问题,提出构建上市公司环境信息披露制度的初步建议。本文共分为六章。第一章为引言,介绍本文的研究背景、意义以及采用的比较分析和实证分析的研究方法。第二章为概述部分,通过国内外对环境信息的定义,界定上市公司环境信息的概念和范围,总结该制度发展的历史进程,分析在我国建立该上市公司环境信息披露制度的重要意义和理论基础。第三章是研究国外的相关立法和实践,并提出对我国制度建立的启示。第四章是本文的亮点章节,在对我国现有立法进行归纳分析后,通过抽取样本从披露比例、形式、内容上实证研究我国上市公司环境信息披露在实践中存在的问题,以此为基础提出解决建议。第五章是本文的关键,针对上文所作的研究提出有针对性的构建制度的建议,主要包括明确上市公司环境信息披露的义务和具体规定、建立重点排污上市公司及子公司环境报告书制度及健全制度的配套运行机制三个方面。第六章是结论,总结全文,阐述笔者观点以及本文研究局限性。
[Abstract]:In recent years, haze has shrouded most parts of our country, and environmental pollution incidents such as toxic waste water have occurred frequently. Environmental protection has become the focus of attention of the whole country. Enterprise sewage is the main cause of environmental pollution. Many environmental protection laws and regulations have been issued in our country to restrict the environmental behavior in the production and operation of enterprises. However, there has not been a public information disclosure system for enterprises. Listed companies, as public enterprises, on the one hand have the legal obligation to disclose information. The major environmental information should be disclosed; on the other hand, it should take the social responsibility of environmental protection because it occupies a large amount of capital resources. At the present stage, a relatively complete information disclosure system has been formed for listed companies in China. With strong economic strength and standardized corporate governance system, there are conditions and strength for environmental information disclosure. Therefore, this paper takes listed companies as the main body, through the study of the mature experience of foreign developed countries, This article is divided into six chapters. The first chapter is the introduction, which introduces the research background of this paper. The second chapter is an overview of the definition of environmental information at home and abroad, defining the concept and scope of environmental information of listed companies, and summarizing the historical process of the development of the system. This paper analyzes the significance and theoretical basis of establishing the environmental information disclosure system of the listed company in China. The third chapter is to study the relevant legislation and practice of foreign countries, and to put forward the enlightenment to the establishment of the system in China. Chapter 4th is the highlight chapter of this article. After summing up and analyzing the existing legislation of our country, this paper empirically studies the problems existing in the practice of environmental information disclosure of listed companies in our country by taking samples from the proportion, form and content of disclosure. Chapter 5th is the key of this paper. In view of the above research, the author puts forward some suggestions on the construction of the system, including the obligation and specific provisions of environmental information disclosure of listed companies. Chapter 6th is the conclusion, the conclusion, the author's viewpoint and the limitations of this paper.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.68

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