进入21世纪,许多上市公司开始向外界披露其环境信息,由于缺乏相关的环境会计报告准则,各公司在信息披露的内容、质量、范围等方面存在着差异。本文以云南21家上市公司为研究对象,通过对其社会责任报告中环境会计相关信息披露情况的分析,提出完善我国上市公司企业社会责任报告中环境会计信息披露工作的建议。 In the 21st century, many listed companies began to disclose their environmental information to the outside world. Due to the lack of relevant environmental accounting standards, there are differences in content, quality and scope of information disclosure between companies. In this paper, 21 listed companies in Yunnan Province as the research object, through the analysis of environmental accounting related information disclosure in their social responsibility reports, put forward suggestions on how to perfect the environmental accounting information disclosure in the corporate social responsibility report of listed companies in our country.