CAJ | 학술논문

建设生态文明是我国经济社会发展的重要方向。企业作为经济社会发展的重要主体,其可持续发展水平直接影响国家的生态文明建设。企业环境信息公开是企业为促进与利益相关者之间的环境信息交流而进行的信息披露行为。文章从生态文明建设视角,分析了推进企业环境信息公开的必要性,介绍了我国企业环境信息公开现状及存在的问题,并提出在国家层面做好顶层设计的相关建议。
건설생태문명시아국경제사회발전적중요방향。기업작위경제사회발전적중요주체,기가지속발전수평직접영향국가적생태문명건설。기업배경신식공개시기업위촉진여이익상관자지간적배경신식교류이진행적신식피로행위。문장종생태문명건설시각,분석료추진기업배경신식공개적필요성,개소료아국기업배경신식공개현상급존재적문제,병제출재국가층면주호정층설계적상관건의。
Ecological civilization construction is an important strategic choice made by China. As an important subject of economic and social development, enterprise＇s sustainable development level directly affects ecological civilization construction. Environmental information disclosure of enterprises can promote the environment information exchange between enterprises and their stakeholders. In the view of ecological civilization construction, the necessity of environmental information disclosure of enterprises was discussed. Furthermore, the present situation and existing problems are analyzed, and relevant countermeasures at national level are put forward.