摘要
I
我国钢铁行业上市公司环境信息披露问题研究
——以 M 钢铁股份有限公司为例
中文摘要
在我国，钢铁行业从改革开放至今已取得了重大进步，目前我国已成为世界钢铁
生产大国。然而，钢铁行业又不可避免地面临资源能源消耗增长、环境问题愈演愈烈
的问题。这与目前倡导的绿色化可持续发展大相径庭。绿色化于 2015 年 3 月被首次
提出，把生态文明提到了一个关系民生、关系可持续发展的新高度。我国钢铁行业必
须依照绿色化要求，转型为效率更高、效益更佳、消耗更低、排放更少、环境更美的
生态型产业，才能适应时代要求。企业的环境信息公开不足，是当前解决环境问题治
理的重要障碍之一。2015 年新环保法施行发布，进一步细化了企业各项环境信息披
露的内容；2017 年 3 月我国环境保护部又发布了《环境保护档案管理办法》，要求各
项工程的污染情况都将被事无巨细地记录在案；加上从 2007 年《环境信息公开办法
（试行）》、2008 年《上市公司环境信息披露指引》、2010 年《上市公司环境信息披露
指南》、2011 年《企业环境报告书编制导则》到 2015 年《企业事业单位环境信息公
开暂行办法》，我国要求企业披露的环境信息内容愈发丰富。然而根据 2015 年底冶金
工业规划研究院发布的中国钢铁企业绿色评级结果显示，公开相关绿色环境指标数据
的钢铁企业低于 100 户，说明当前我国钢铁行业环境信息仍存在公开不够、透明不足
的现状。故而建立科学完善的环境信息披露模式及内容，提高钢铁行业环境信息披露
质量，是当前迫切需要解决的问题

本文正是在这一背景下，以环境信息披露的利益相关者理论、可持续发展理论、
受托责任理论、信息不对称理论为理论基础，阐明了环境信息披露的研究背景、意义、
思路，分析 43 家钢铁行业上市公司的环境信息披露情况，探寻其环境信息披露的总
体现状、披露缺陷及原因，并通过对 M 钢铁股份有限公司的案例分析加以具体化，
最后得出结论：改进我国钢铁行业上市公司环境信息披露质量，必须从政府、企业、
社会三方面落实，同时注重表内披露与表外披露相结合的形式，希望本文的论述能够
对完善该行业上市公司环境信息的披露提供帮助与借鉴

关键词：环境信息，钢铁行业上市公司，表内披露
作 者：陆 珺
指导老师：王则斌Abstract A Study on Environmental Information Disclosure of Listed Companies in China&39;s Steel Industry
II
A Study on Environmental Information Disclosure of
Listed Companies in China&39;s Steel Industry
—— Taking M Steel Co., Ltd. as an Example
Abstract
From reform and opening up，China&39;s steel industry has made significant progress and
become the world&39;s steel production power. However, Steel industry is inevitably faced
with the problems of resources and energy consumption, environmental pollution and so on.
There is a big gap between the requirement of green sustainable development and the
situation. In March 2015, we put forward Green for the first time, which made the
ecological civilization to the new level about people&39;s livelihood and sustainable
development. China&39;s steel industry must be in accordance with the development of green.
It must become a more efficient, more benefit, lower consumed, less emissions, more
environmental eco-industry, to meet the requirements of the times. The new Environmental
Law in 2015 has further refined the content of environmental information disclosure.
Besides this, the Ministry of Environmental Protection (MEP) issued ‘Environmental
Protection Archives Management Measures’ in March 2017, which required the pollution
of various projects to be recorded. From ‘Guidelines of Environmental Information
(Trial) ’ in 2007, ‘Guidelines on Environmental Information Disclosure of Listed
Companies’ in 2008, ‘Guidebook for Environmental Information Disclosure of Listed
Companies’ in 2010, ‘Guidelines for the Preparation of Corporate Environmental Reports’
in 2011 to ‘Interim Measures for the Disclosure of Environmental Information for
Enterprises and Institutions’ in 2015, the requirements for environmental disclosure
increase fast. However, according to the Chinese steel companies’ green rating results by
China Metallurgical Industry Planning and Research Institute at the end of 2015, it shows
that less than 100 steel companies indicate their green environmental data, which are less
than 20% of the sample companies. So the disclosure on environmental information of
China&39;s steel industry is still not satisfied. It is an urgent situation to establish a scientific
and perfect system for improving the quality of environmental information disclosure.
Based on the theory of stakeholder theory, sustainable development theory, fiduciaryA Study on Environmental Information Disclosure of Listed Companies in China&39;s Steel Industry Abstract
III
duty theory and information asymmetry theory, this paper introduces the research
background, significance and frame. It analyzes the overall situation, the problems and
causes of environmental information disclosure through all listed companies in China’s
steel industry and the case of M Steel Co., Ltd. It is necessary to improve the quality of
environmental information disclosure of listed companies in China&39;s steel industry. It must
be implemented from three aspects: government, enterprise and society. At the same time,
we should use inside and outside sheet for the disclosure. We hope that this paper can
provide help and exploration for the disclosure of environmental information of listed
companies in China&39;s steel industry.
Key words: environmental information; listed companies in China&39;s steel industry;
disclosure inside financial statement
Written by: Lu Jun
Supervised by: Wang Zebin目 录
第一章 绪论 ...........1
1.1 研究背景 .........1
1.2 研究意义 .........3
1.2.1 理论意义...3
1.2.2 现实意义...3
1.3 研究思路 .........4
1.4 研究方法与框架 .........5
1.4.1 研究方法...5
1.4.2 研究框架...5
1.5 可能的创新 .....7
第二章 文献综述与理论分析 .......8
2.1 国内外文献综述 .........8
2.1.1 国外文献综述.......8
2.1.2 国内文献综述.......9
2.1.3 国内外综述简要评析..... 11
2.2 钢铁行业环境信息披露的内容界定 ........... 11
2.3 环境信息披露的理论基础 ...12
2.3.1 利益相关者理论
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