A Comparative Study On Environmental Information Disclosure Norms Of China And Foreign Countries

As more and more serious evrionmental problems hampering the economic development and social progress,the strategy of sustainable development has become the only path closen of the world.As a measure of socio-economic activities,the Accounting should go along with this trend of historical development.However,the traditional financial accounting was incompatible with the growing environmental activities of enterprises and did not to measure the business environmental resources,environmental liability and enviromnental costs,not to say recognize the enviromnental gains or losses. Therefore traditional accounting information can't disclosure production operations and its impact on the environment and the the consequences effectively.Therefore it's necessary to disclosure environmental information.In this paper,based on the the severe environmental problem and the actuality of corporate enviromnental disclosure in our country,and put forward the importance and urgency of research on China's enviromnental information norms.Next on,given An theoretical analysis was given in this paper about the need for the environmental information in the following four respect:sustainable development theory,fiduciary responsibility,social responsibility and the need of corporations sustaining competitive advantage.The analysis provide theoretical support for the comparative study of environmental information disclosure norms.Base on the theoretical analyzation,compare and analyze GRI Guidelines,Japan's Environmental Reporting Guidelines and China's Public Notice Of Environmental Information Disclosure,analyze the shortcomings of China "Notice" environmental information norms.Make recommendations for China environmental information norms,which is the establishment of Environmental Reporting Guidelines for China's enterprises.And this paper attempt to make recommendations for the contents about the Envrionmental Reporting Guidelines,including the report principle,the report framework,the report form.The academic contributions of this paper lies in:(â…°) Based on the comparative study among the GRI Guidelines,Japan's Evironmental Report Guidelines and China's Public Notice Of Environmental Information Disclosure,detailed the defect of China's environmental information disclosure norms.(â…±)Based on GRI Guideline and Japanese Environmental Reporting Guidelines,combining the status quo of China's environmental information disclosure norms,make recommendations for China's environmental information disclosure norms.The suggestion is constructing China's Envrionmental Reporting Guidelines and the paper attempt to make recommendations for the contents about the Envriomnental Reporting Guidelines,including the report principle,the report framework and the report form.