摘要
构建汽车制造企业绿色发展信息披露水平评价指标体系,考察整车制造企业2018-2019年度公开披露信息,量化评估汽车企业绿色发展水平及信息披露程度。结果表明:我国大多数汽车企业的绿色发展信息披露机制处于起步阶段,披露缺乏科学规范的理论指导。汽车企业绿色发展信息披露的意识还有待提高,各系别车企整体披露水平差异明显,企业更倾向于披露定性信息。
Constructing an evaluation index system for the green development information disclosure level of automobile manufacturing enterprises,inspecting the public disclosure information of vehicle manufacturers in 2018-2019,and quantitatively assessing the level of green development and information disclosure of automobile enterprises are the purposes of this article.The results show that the green development information disclosure mechanism of most Chinese auto companies is in its infancy,and disclosure lacks scientifi c and standardized theoretical guidance.The awareness of green development information disclosure of auto companies needs to be improved.The overall level of disclosure of various auto companies is signifi cantly different,and companies are more inclined to disclose qualitative information.
作者
李骏辉
李家昂
陈潇
Li Junhui;Li Jiaang;Chen Xiao(不详)
出处
《时代汽车》
2021年第2期4-6,11,共4页
Auto Time
关键词
信息披露
汽车企业
绿色发展指数
information disclosure
auto companies
green development index
