CAJ | 학술논문

上市公司环境信息披露有助于企业履行环境责任、政府环境管理、资本参与者决策以及公众环境意识的形成。我国现行制度环境对上市公司的资源环境信息披露形成了制度压力，相对于规范压力与文化一认知压力，规制压力对于上市公司环境信息披露的影响较为显著。但由于我国上市公司环境信息披露的制度压力影响力度有限，上市公司更倾向于采取较主动的应对策略。上市公司环境信息披露面临的制度压力特征与上市公司应对策略选择的倾向说明我国需要尽快建立统一的上市公司环境信息披露制度，相关部门可通过法规修订、统一环境信息披露标准、建立信息披露联合监管机制等策略来推动强制性同形机制、模仿性同形机制和规范性同形机制的建立，实现上市公司环境信息披露制度化。
상시공사배경신식피로유조우기업리행배경책임、정부배경관리、자본삼여자결책이급공음배경의식적형성。아국현행제도배경대상시공사적자원배경신식피로형성료제도압력，상대우규범압력여문화일인지압력，규제압력대우상시공사배경신식피로적영향교위현저。단유우아국상시공사배경신식피로적제도압력영향력도유한，상시공사경경향우채취교주동적응대책략。상시공사배경신식피로면림적제도압력특정여상시공사응대책략선택적경향설명아국수요진쾌건립통일적상시공사배경신식피로제도，상관부문가통과법규수정、통일배경신식피로표준、건립신식피로연합감관궤제등책략래추동강제성동형궤제、모방성동형궤제화규범성동형궤제적건립，실현상시공사배경신식피로제도화。
Corporate environmental disclosure is useful for encouraging corporate environmental accountability, govern- mental environmental administration, decision - making by the capital participants and public supervision. The institutional environment in China has exerted the institutional pressures on corporate environmental disclosures. Because of the limited itd＇luence of the institutional pressures on corporate environmental disclosures, listed companies in China have a strong pref- erence for active strategic response to institutional pressure. Therefore. it is urgent for China to establish the uniform corpo- rate environmental disclosure system. The paper proposes several Public policy suggestions for the construction of the mech- anisms for encouraging coercive isomorphism, mimetic isomorphism and normative isomorphism and the institutionalization of corporate environmental disclosures in China, which include the revision of related laws and rules, mandatory corporate environmental disclosures , joint supervision , etc.