Research On The Correlation Between Environmental Information Disclosure And Enterprise Value Of Listed Companies In Heavy Pollution Industry

Recalling the past few years, beginning from 2013, and more frequent fog and haze, dust storms raging, groundwater pollution, soil and other heavy metals exceeded a series of prominent environmental problems so that environmental protection has become the era of "the strongest voice." In urgent pollution background, pollution and major manufacturers- Corporate Environmental Information Disclosure relationship with their own values, not only beneficial to strengthen environmental management, attention to environmental responsibility, but also for investors to make investment decisions as a reference, but more importantly the exercise of authority is to social supervision and relevant government departments provide the basis for policy formulation. Firstly, information on the environment 60 heavy polluting industries listed companies to disclose the collection, screening, classification, summarizes the current status of environmental information disclosure; secondly put forward a positive correlation assumptions, and empirical research methods heavily polluting industries environmental information disclosure and corporate correlation between the value of the analysis; and finally draw the conclusion was negative correlation between the two, as well as a number of recommendations for the problems found during the study. Through this study we hope to promote greater corporate disclosure of environmental information to enhance their awareness of environmental responsibility, to achieve green development concept...