长三角地区石化塑胶行业上市公司环境绩效信息披露研究——基于社会责任报告

在长三角地区石化塑胶行业76家上市公司中,搜集到17家公司2008-2010年度社会责任报告40份,总披露率22.37%。对社会责任报告中环境绩效信息采用内容分析法进一步研究发现,时序看环境绩效信息披露形式和内容方面均显示数量和质量的提高,但地区间、市场间和公司间差异显著,30项环境绩效指标中每份报告平均披露仅9.1项,定量环境绩效指标披露率仅为15.83%,样本公司的环境绩效信息披露数量和质量尚有很大提升空间。

Research on Environmental Performance Disclosure of Social Responsibility Report for Petrochemical and Plastic Industry Listed Companies in the Yangtze River Delta

40 pieces of Social Responsibility Reports among the years of 2008-2010 for 17 listed companies,22.37% of all 76 Petrochemical and Plastic Industry Listed Companies in the Yangtze River Delta,were collected.By means of Content Analysis Method,the study results show that the quantity and quality of environmental performance disclosure of social responsibility report remarkably improved from 2008 to 2010,and have significant differences between geographical regions,between capital markets,and between companies.Averagely,only 9.1 indicators,among 30 environmental performance indicators,and only 15.83% of the quantitative environmental performance indicators are disclosed in each report.