摘要：中小企业是价值链的重要参与主体，其环境信息披露对夯实环境数据基础、约束企业改善环境表现具有重要意义。在利益相关主体日益提高对中小企业环境信息披露要求的背景下，探讨中小企业面临的新披露要求、特征及实操难点，既有利于优化环境信息披露的分类管理政策设计，也有助于提升中小企业的合规能力和披露意愿。我国中小企业面临国内披露政策、出口涉碳法案、大型企业供应链管理和绿色金融等多方面环境信息披露要求，许多要求并未对中小企业和大型企业作出差异化规定。然而，我国中小企业的实际环境信息披露水平与大型企业存在显著差距，且中小企业普遍存在可持续发展意识不足、技术和管理能力欠佳、披露成本压力较大、选择性披露甚至伪造优质信息等问题，难以充分满足监管部门和其他利益相关者的要求。为破解中小企业环境信息披露的难点，应制定环境信息披露的分类管理办法和针对中小企业的简化原则，破除中小企业在环境信息披露中的技术与资金障碍，逐步健全环境信息核查与评价体系。
关键词：中小企业；环境信息披露；监管要求；披露水平；简化原则
Environmental Information Disclosure by Small and Medium-Sized Enterprises: Current Status, Obstacles, and Strategies
Luo Chongjia, Duan Maosheng
Abstract: Small and medium-sized enterprises (SMEs) play an indispensable role within the value chain. The environmental information disclosure by SMEs is essential for strengthening openness of environmental data and improving corporate environmental performance. With stakeholders imposing increasingly stringent environmental information disclosure requirements, analyzing the emerging requirements, key features, and practical challenges of SMEs’environmental information disclosure is not only conducive to improving the design of differentiated environmental information disclosure policies, but also to enhancing SMEs’compliance capacity and willingness to disclose more information. In China, SMEs face environmental disclosure requirements from multiple sources, including domestic disclosure policies, carbon-related export legislation, supply chain management by large enterprises, and green finance initiatives. Many of these requirements fail to differentiate between SMEs and large enterprises. However, the level of
environmental information disclosure among Chinese SMEs significantly lags behind that of large enterprises. This gap is majorly attributed to a range of challenges faced by SMEs, including limited awareness of sustainable development, weak technical and managerial capabilities, high disclosure costs, and selective disclosure or falsification of favorable information, which ultimately prevent SMEs from meeting expectations of regulators and other stakeholders. To address these obstacles, it is necessary to establish a classification-based disclosure framework with simplified requirements for SMEs, alleviate the technical and financial barriers in disclosure practices, and gradually improve the systems for verifying and evaluating environmental information.
Keywords: Small and Medium-Sized Enterprise; Environmental Information Disclosure; Regulatory Requirement; Disclosure Level; Simplification Principle
