广州制造业上市公司环境信息披露现状分析

摘要
企业经济活动是导致环境污染最重要的原因，随着环境保护意识的加强，环境信息披露的重要性也日益明显，是决定企业实现可持续发展战略的关键因素。本文从广州制造业上市公司入手，通过对其2009-2010年年度报告分析，揭示目前广州制造业上市公司环境信息披露的现状及其存在的问题，并提出一些改进的建议。

关键词：制造业；环境信息披露；上市公司

The Analysis of Environmental Information Disclosure in Guangzhou’s listed Companies of manufacturing
Abstract
The economic activity of the enterprise is the most important cause of the environmental pollution. Along with the enhancement of environmental protection consciousness，environmental information disclosure is becoming more and more important. It is the key aspect of the sustainable development. This article first analyzes the annual report in 2009 – 2010 of Guangzhou’s listed companies from manufacturing industry, and then promulgates the present situation and problem of the environmental information disclosure. At last, this article puts forward some proposals.

Key words: manufacturing；environmental information disclosure；listed company

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