中文摘要：

本文以环保部2009年开展环保后督查的63家重污染上市公司为例,通过分析其221份年报中披露的环境绩效信息后发现,上市公司年报的董事会报告和报表附注部分披露了丰富的环境绩效信息。但是,这些信息在指标选取、项目的披露口径与格式及一贯性方面存在较大的随意性。因此,有关部门应协调配合,尽快制定出环境信息披露的各项行业标准,以便利益相关者综合评价我国上市公司环境管理工作的成败并识别其未来改进方向。

英文摘要：

The environmental performance information disclosure of the listed company is studied in this paper by taking 63 listed companies from heavy pollution industry as examples,which had been implemented post-inspection by the Chinese Ministry of Environmental Protection in 2009.In total,221 annual financial reports of these companies were analyzed,and we found that the directors＇ reports and the financial report annotations embody abundant environmental performance information.However,there do exist randomness in the index choosing,the caliber selection of the project disclosure,as well as the format and consistency when the environmental performance information was disclosed in these reports.Therefore,relative departments should coordinate to set the industry standards for environmental information disclosure as soon as possible so that stakeholders can comprehensively evaluate the environmental management results of our listed companies and indentify the future improvement directions.