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随着证券市场的逐步完善,信息使用者对公司非财务信息的需求越来越迫切。而综合报告强调将企业的财务、公司治理、社会责任和环境信息联系起来披露,从而能够满足可持续发展的需要。本文在相关概念的基础上,分析了目前上市公司非财务信息披露存在的问题,并对存在问题的原因进行分析,从而提出了综合报告视角下完善上市公司非财务信息披露的建议。
With the gradual improvement of the securities market, the demand of information users for the non-financial information of the company becomes more and more urgent. The comprehensive report emphasizes the disclosure of corporate finance, corporate governance, social responsibility and environmental information to meet the needs of sustainable development. Based on the related concepts, this article analyzes the existing problems of non-financial information disclosure of listed companies, and analyzes the reasons of the problems, thus puts forward the suggestion of perfecting the non-financial information disclosure of listed companies from the perspective of comprehensive reporting.