中文摘要：

针对多起因上市公司故意拖延披露事故信息而加剧环境污染损害的现象,我国环境保护部发布相关文件,强制重污染行业上市公司披露环境信息。但仅解决公司环境信息披露规范问题,却不深度创新现行企业环境行为评价制度,环境责任难以内生为企业主动环境战略和环境策略行为,环境污染事故随时可能发生。鉴于日本众多企业通过环境经营实现可持续发展的事实,设计能够深入到企业环境管理具体层面,贯穿企业环境管理战略、计划和绩效三个层次,具备分行业评价能力的我国重污染行业上市公司环境经营等级评价体系将是一个值得研究的问题。对此,着重探讨了该评价体系的理论框架以及今后的研究构思。

英文摘要：

In response to multiple listed companies that intentionally delay the disclosure of accident information, which leads to exacerbation of the pollution damage to the environment, Ministry of Environmental Protection of the People＇s Republic of China issued relevant documents, forced the listed companies of heavy pollution industries to disclose environmental information. Environmental protection departments only solves the environmental information disclosure problem, which does not innovate enterprise environmental performance evaluation system, not innovate the system of enterprises environmental behavior evaluation, hard drive companies to environmental responsibility endogenous active environmental strategy and environmental policy act, so that environmental pollution accidents may occur at any time. Given the facts of Japan＇s large enterprises to achieve sustainable development through environmental management, design of listed companies＇ environmental management rating evaluation system for China＇s heavy pollution industries will be a worthy study, the rating evaluation system must be able to penetrate into the specific level of enterprise environment management, to pass through the enterprise environment management strategy, the plan and the achievements three levels, so as to strengthen the evaluation capacity by industries. This paper discusses the theoretical framework of the evaluation system and future research ideas, and has important reference value for follow-up study.