公司环境报告:压力、鉴定和双重性影响

在公司股东以及政府部门、相关团体或组织、公众的压力下,国外越来越多的大公司在其会计年报或单独的环境报告中披露相关环境信息。目前,国外大多数公司对外公布环境报告和进行环境报告鉴定都是自愿的,且环境报告鉴定尚缺乏财务报表审计所具备的公认报告准则。环境报告及其鉴定会给公司带来许多有利影响和不利影响,对比双重性影响,可以揭示公司自愿实施环境报告及其鉴定的内在必要性。

Environmental Reports: Pressure, Verification and Its Dual Impact

Under the pressure of the companies' stakeholders,the government,relevant organizations and the general community, more and more big companies disclose the relevant environmental information in their annual financial statements or separate environmental reports.But at the present time,most Of the companies publish and verify the environmental report voluntarily, and the verification of environmental report lacks generally accepted criteria or standards which are possessed by financial statement auditing.In this article,we analyze the internal necessity of undertaking voluntary environmental auditing and environmental verification,through comparison of the advantages and the disadvantage in environmental reporting and verifying.