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基于社会责任报告载体的上市公司可持续发展报告日益受到国内外学者的重视,不同的报告载体依据不同的编制标准,对环境绩效信息披露的侧重方面也有所不同。本文从重污染行业上市公司的可持续发展报告分析,根据全球报告倡议组织(GRI)《可持续发展报告指南》(G4最新中文版)(以下简称G4)中的环境绩效指标体系,采用可持续发展报告评分体系,对在纽交所上市的8家中国企业,不同资本市场的多份可持续发展报告进行对比分析,指出我国上市公司可持续发展报告披漏的不足,并提出相应的意见,帮助推进我国可持续发展报告披露的完善,增加我国重污染行业对环境的重视度。
The report of sustainable development of listed companies based on social responsibility reporting carrier is paid more and more attention by domestic and foreign scholars. Different reporting carriers focus on different aspects of disclosure of environmental performance information according to different preparation standards. According to the environmental performance index system of GRI Sustainability Reporting Guidelines (G4 latest Chinese version) (hereinafter referred to as G4), this paper analyzes the sustainable development of listed companies in heavily polluting industries and adopts sustainable development Report scoring system, comparative analysis of several sustainable development reports of 8 Chinese enterprises and different capital markets listed on the NYSE, pointing out the deficiencies of the listed companies’ sustainable development reporting and giving corresponding opinions and helping Promote the improvement of the disclosure of China’s sustainable development report and increase the emphasis on environment of heavily polluting industries in China.