煤炭行业上市公司环境绩效信息披露研究——基于社会责任报告

在煤炭行业37家上市公司中,搜集到20家公司2008—2013年度社会责任报告94份,总披露率43.32%。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,从时间的顺序看环境绩效信息披露的形式和内容方面均显示数量和质量的提高,但地区间、市场间和公司间存在着显著差异。样本公司的环境信息披露的数量和质量仍需提高,30项环境绩效指标中每份报告平均披露仅8.93项,定量环境绩效披露率仅为18.67%。

Study on Environmental Performance Information Disclosure of Listing Companies in Coal Industry --based on Social Responsibility Report

In 37 listing companies of the coal industry, the paper collected 94 annual social responsibility reports from 2008 to 2013 for the 20 listing companies and a total disclosure rate was 43.32 %. With a content analysis method, a further study on an environmental performance information in the social responsibility reports showed that from the sequence of time, the mode and content to disclose the environment performance information all showed the improvement of the quantity and quality and but there was a obvious difference between regions, markets and companies. The quantity and quality of the environment information disclosed from the sample company should require to be improved. Each report only in average disclosed 8.93 items of the 30 item environment performance indexes and the disclosure rate of the quantitative environment performances was only 18.67 %.