就企业环境管理及其报告的基本架构,国际上已出现了许多相关指南,它们为企业制定报告文本,提高报告质量起到了非常重要的作用。本文概述国内外企业环境报告及其指南的发展动态,选择分析影响最大的全球报告倡议组织(GRI)、日本和英国的相关指南,并与我国《关于企业环境信息公开的公告》相比较,重点阐述为什么报告、如何报告和报告什么三方面内容。在此基础上,提出了我国自愿型企业环境报告制度的基本框架。 As for the basic framework of enterprise environmental management and its reporting, many relevant guides have appeared in the world. They play a very important role in formulating report texts and improving the quality of reports. This article outlines the development of domestic and international corporate environmental reports and their guidance, selects the most influential Global Reporting Initiatives (GRIs), Japan and the United Kingdom, and compares them with the “Notice on the Disclosure of Corporate Environmental Information” in China Describe why the report, how to report and report what three aspects. On this basis, the author puts forward the basic framework of the voluntary enterprise environmental reporting system in our country.