上海市上市公司环境信息披露的分析

上海作为中国的金融、经济发展中心和长三角经济带的核心,上市公司数量众多且管理理念较为先进。本文以135家上海市上市公司为研究对象,采用内容分析法对其招股说明书和年报中环境信息披露情况进行研究,结果表明越来越多上市公司开始重视披露企业的环境信息,但现阶段上海市上市公司环境信息披露程度仍比较低,最后基于此,作者提出完善上海市上市公司环境信息披露的若干建议。

An Analysis on the Environmental Disclosure of Listed Companies in Shanghai

The paper put a survey on the environmental disclosure in the prospectus and annual reports of 135 listed companies in Shanghai. It concludes that more and more companies begin to disclose environmental information, but in a general look, the quality of environmental disclosure is lower. The paper then points out some propositions on the environmental disclosure of listed companies in Shanghai.