摘要
采用实证研究的方法对上海市144家上市公司的招股说明书和2002-2004年的年度报告进行详细分析、比较,在此基础上对我国上市公司的环境信息披露方面的不足提出几点建议,以加速建立和完善上市公司环境信息披露制度,使我国的环境管理走上科学化、系统化和国际化的正确轨道。
The paper presents a survey on the environmental information disclosure in the prospectus and the annual reports in 2002-2004 of 144 listed Shanghai＇s companies. It gives some suggestions on the environmental information disclosure of the Chinese listed companies in the hope of speeding up the establishment and perfection of the environmental information disclosure of Chinese listed companies. So they can get their environmental management into the track of scientilization, systematization and internationalization.
出处
《商业研究》
北大核心
2007年第12期17-22,共6页
Commercial Research
基金
江苏省哲学社会科学研究"十一五"规划基金项目
项目编号:06JSBYJ017
关键词
上市公司
环境信息披露
实证研究
listed companies
environmental information disclosure
empirical study
