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公司上市环保核查制度是绿色证券的核心组成部分,是对公司上市准入制度的重要补充,其与企业环境信息披露制度和环境绩效评估制度是相辅相成的关系。在绿色证券的三项基本制度中,公司上市环保核查制度相较于另外两项制度而言,在实施程序、内容及监督管理方面的规定比较完善,在提升环境保护水平和规范公司环境管理制度方面取得了一定的成效。但是该制度在实施的过程中,也不断地暴露出一些问题,应当对其加以反思并进一步完善。
The listing of environmental protection verification system of listed companies is a core component of green securities and an important complement to the listing system of listed companies. It is complementary to the disclosure system of corporate environmental information and environmental performance evaluation system. In the three basic systems of green securities, compared with the other two systems, the verification system of listed companies in environmental protection system is more perfect in terms of implementation procedures, contents and supervision and management. In improving the level of environmental protection and standardizing the company’s environmental management system Some achievements have been made. However, during the process of implementation, the system has also constantly exposed some problems that should be rethought and further improved.