Research On Environmental Information Disclosure System Of Listed Companies

In recent years,haze enveloped most parts of our country,toxic waste water and other environmental pollution incidents occurred frequently,environmental protection had become the focus of attention of the whole country.Pollution is the main cause of environmental pollution,China has introduced a number of environmental laws and regulations to restrict the environmental behavior in production and management,but has not yet established the enterprise environmental information disclosure system.As public enterprises,on the one hand,listed companies has the legal obligation of the information disclosure,should disclose the environmental information;on the other hand,they occupies a lot of capital and resources,should bear the social responsibility of environmental protection.At this stage,listed companies in China have formed a relatively complete system of information disclosure,with strong economic strength and standard system of corporate governance,have the condition and strength to disclose environmental information.Therefore,this paper takes listed companies as the main body,through the study of foreign developed countries experience and the analysis of the existing legislation and practices in our country,put forward preliminary suggestions on this system.This paper has six parts.The first chapter is the introduction,which introduces the background and significance of the research,and the research methods of comparative analysis and empirical analysis.The second chapter is the summary part,through the definition of environment information at home and abroad to define the environmental information of listed companies,and summary the historical process of the system development of environmental information disclosure,and analyze the important significance and the theoretical basis to establish this system.The third chapter is the study of foreign legislation and practice,and puts forward the enlightenment to the establishment of our system.The fourth chapter is the highlight of this article,after analyzing the current legislation in China,through the empirical analysis of China’s problems in the practice,put forward solutions.The fifth chapter is the key of this article,proposing pertinence construction of the system,according to the above research,including clear the obligations and specific provisions,setting up the environmental reporting system of the listed companies belong to key sewage units,and improving the operational mechanism for this system.The sixth chapter is the conclusion,summarizes the full text,expounds the author’s views and the limitations of this study,and prospects for the future.