Study On The Environmental Information Disclosure In Heavy Polluting Industries

The appearance and development of the industrial age, brought a leap in economic and an increase inwealth to the human society, but at the same time, a series of environmental problems followed. With theemission of wastewater, waste gas and other pollutants which produced by various industrial productions,long accumulated environmental pollution has been gradually begun to appear in front of us. Theunprecedented fog and haze appeared in the winter of2012had issued a final warning to human. Nowadaysenvironmental pollution has become the most serious problem in China and around the world. Enterprisesas an important part of social economy play a decisive role in the whole process of the social. But with thedevelopment of economy, the reality is that enterprises especially heavy polluting enterprises createbenefits to the society also produce great harm to the environment, to a certain extent has restricted thedevelopment of economy. The seventeenth National People’s Congress made green development and theestablishment of "ecological civilization" as an important development strategy of our country, which putforward a new and stringent requirement on environmental protection to the enterprises. As the main bodyof economic development, disclosing environmental information actively is the necessary measures forenterprises to the practice of green development and establishment of “ecological civilization”, and it isalso the necessary measure to fulfill their social responsibilities relating to the natural environment,stakeholders, employees and the public. At present, the current environmental information disclosure inChina is not optimistic. This paper attempts to make statistical research of the environmental informationdisclosure in heavy polluting industries in our country, and propose feasible suggestions to improve theenvironmental information disclosure.In this paper, environmental information disclosure in heavy polluting industries is the theme, and thecombination of normative research with statistical analysis is the research method. This paper researchessystematically and deeply in the status and development of environmental information disclosure in ourcountry, which is based on the asymmetric information theory, the stakeholder theory, and the orate socialresponsibility theory.Firstly, this paper uses the present situation of environmental information disclosure in heavy polluting industries as the enter point, utilizes statistical analysis method to analyze the content and measure ofenvironmental information disclosure, in the8of16heavy polluting industries in2012, from quantity toquality by using random sample method, analyzing the aspects of disclosure content, disclosure measureand the comparison inter industries. This paper researches the quality of enterprises which disclose theenvironmental information and the quantity of the information that should be disclosed, and take advantageof the evaluating method. According to the standard of the disclosed information, the writer grades eachenterprise, collects and analyzes the result of the scores, and researches the quality of the current situationof environmental information disclosure.Secondly, according to the result of statistical analysis, this paper has a more comprehensiveunderstanding of the present situation of environmental information disclosure in China’s heavy pollutionindustries, and finds out that the current environmental information disclosure in China exist the problemsthat the consciousness of environmental information disclosure is weak, the measure of environmentalinformation disclosure is nonstandard, and the environmental information is lack of independent third partyverification opinions. At the same time, this paper also analyzes the reasons for the problems which are lackof environmental awareness in enterprises, lack of normative guide for environmental informationdisclosure in heavy pollution industries, and lack of attention to the quality of environmental information inrelevant departments.Finally, according to the problems of environmental information disclosure in China’s heavy pollutionindustries, this paper proposes some feasible suggestions which are establishing heavy pollution industrymandatory disclosure system of environmental information, making instructive guidelines forenvironmental information disclosure, and strengthening the authentication from independent third party onenvironmental information, in order to play an importantly positive role in disclosing environmentalinformation actively and strengthening the environmental protection work for enterprises, and providepower for the development of environmental information disclosure in China.