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环境信息披露是指企业将环境治理和环境绩效等信息通过“报告”及“公告”等方式传递给信息使用者的行为,本文通过对青岛上市公司年报和社会责任报告现状分析,揭示了其在环境信息披露方面存在着披露标准不统一、披露内容零散及随意性强等问题,进而从加强政府监管、提高环保意识方面提出相应的改进意见。
Environmental information disclosure refers to the behavior of environmental management and environmental performance through information such as “Report ” and “Notice ” and other means of transmission to the information users, this paper through the analysis of the current situation of Qingdao listed companies annual reports and social responsibility reports, Revealed some problems such as inconsistent disclosure standards, fragmented disclosure content and arbitrariness in environmental information disclosure, and then put forward corresponding improvements in strengthening government regulation and environmental awareness.