CAJ | 학술논문

本文对我国重污染行业全部上市公司2006～2008年年报中披露的环境信息的数量、质量和内容进行了全面分析,发现：（1）披露环境信息的公司比例近3年有显著提高,披露环境信息已成为重污染行业上市公司普遍的做法;（2）公司披露的环境信息在数量增加的同时,质量却出现了下降,存在较为明显的重数量、轻质量的情况;（3）不同行业中,环境信息披露的数量和质量都存在显著的差异;（4）很少有公司完整地披露了环境信息的全部内容,披露正面的和难以验证的描述性信息较多,可能有负面影响的资源耗费以及污染物排放的信息则披露较少。
본문대아국중오염행업전부상시공사2006～2008년년보중피로적배경신식적수량、질량화내용진행료전면분석,발현：（1）피로배경신식적공사비례근3년유현저제고,피로배경신식이성위중오염행업상시공사보편적주법;（2）공사피로적배경신식재수량증가적동시,질량각출현료하강,존재교위명현적중수량、경질량적정황;（3）불동행업중,배경신식피로적수량화질량도존재현저적차이;（4）흔소유공사완정지피로료배경신식적전부내용,피로정면적화난이험증적묘술성신식교다,가능유부면영향적자원모비이급오염물배방적신식칙피로교소。
This paper analyses the quantity,quality and content of environmental disclosure in annual reports of listed companies in heavy polluting industries from 2006 to 2008.The paper finds：（1） the percentage of companies with environmental disclosures has increased significantly in the past 3 years,and environmental disclosure has become a common practice of listed companies in heavy polluting industries;（2）with the increase of the quantity of environmental disclosure,the quality is decreasing,which means an imbalance between quality and quantity of environmental disclosure;（3） in different industries,the quantity and quality of environment disclosure are significantly different;（4）few companies have disclosed all aspects of environmental information.Companies put more efforts on disclosing positive and descriptive environmental information which is hard to be verified and neglect the information about resource consumption and discharge of pollutants which may have some negative effects.