上市公司强制性环境信息披露义务的应因分析及建议
Analysis and Suggestions on the Causes of Listed Companies'Mandatory Environmental Information Disclosure Obligations
陈嘉杰1
作者信息
- 1. 华东政法大学经济法学院,上海松江 201600
- 折叠
摘要
本文在明确上市公司强制性环境信息披露义务概念的基础上,分析当前上市公司强制性环境信息披露制度存在的矛盾问题、总结披露无效及无因的观点,提出对上市公司环境信息披露义务进行分信息讨论,并建议区分环境描述性、环境评价性信息与环境预测性信息.将具有可定量、可定性特点的描述性、评价性环境信息纳入强制性信息披露制度,并通过法律规定不同利益衡量结果的价值判断,实现上市公司强制性环境信息披露义务的目的.
Abstract
On the basis of clarifying the concept of mandatory environmental information disclosure obligations of listed companies,this paper analyzes the contradictions existing in the current mandatory environmental information disclosure system of listed companies,summarizes the views of invalid disclosure and no cause,proposes to discuss the environmental information disclosure obligations of listed companies by information,and proposes to distinguish between environmental descriptive information,environmental evaluation information and environmental predictive information.Descriptive and evaluative environmental information with quantifiable and qualitative characteristics will be included in the mandatory information disclosure system,and the value judgment of the results of different interests will be prescribed by law,so as to achieve the purpose of mandatory environmental information disclosure obligations of listed companies.
关键词
环境信息披露/强制性信息披露义务/环境信息分类Key words
environmental information disclosure/mandatory information disclosure obligations/classification of environmental information引用本文复制引用
出版年
2024
NETL
NSTL
万方数据