《中国首届上市公司环境信息评价报告》表明披露环境责任仅占沪深上市公司的三成左右,发布环境报告仅有18家,企业环境意识淡薄。本文以“上海石化”近四年社会责任报告中环境信息为研究对象,从成本收益理论分析环境信息披露的重要性,以此激励更多的企业披露环境责任信息。 “China’s First Listed Company Environmental Information Evaluation Report” shows that disclosing environmental responsibility accounts for only about 30% of the listed companies in Shanghai and Shenzhen, releasing only 18 environmental reports and weak corporate environmental awareness. In this paper, the environmental information in the report of “Shanghai Petrochemical” for nearly four years is taken as the research object, and the importance of environmental information disclosure is analyzed from the cost-benefit theory to encourage more enterprises to disclose environmental responsibility information.