文章以2009年接受环保部环保后督查的100家重污染公司为样本,通过收集样本环境专门报告中披露的环境绩效信息,发现样本公司披露的环境绩效信息非常丰富,包括定性的管理信息和定量的资源和能源消耗、环保投资等绩效信息,但仍存在披露随意性大、指标单一、可比性差、责任意识不高及法规遵循度不够等问题。最后提出环境绩效评价指标体系建立、完善环境绩效信息披露方式与内容的政策建议。 Taking the 100 heavily polluting companies supervised by the Ministry of Environmental Protection after environmental protection in 2009 as a sample, the paper found that the environmental performance information disclosed by the sample companies was very rich, including qualitative management information and Quantitative resources and energy consumption, environmental investment and other performance information, but there is still disclosure of arbitrariness, a single indicator, comparability is poor, lack of awareness of responsibility and lack of compliance laws and other issues. At last, it puts forward policy suggestions on how to set up an index system of environmental performance evaluation and how to improve the way and content of environmental performance information disclosure.