Research On Environmental Information Disclosure Of Mining Enterprises

With the continuous acceleration of China’s economic development,it not only meets the needs of the people for high-quality life,but also continuously improves the happiness of the people in the night market.However,economic development has also caused frequent occurrences of environmental damage,ecological pollution and other events.The mining industry belongs to one of the 16 heavily polluting industries designated by China,and the impact of the production and operation activities of mining enterprises on the environment is very significant,and the damage to the environment is also very serious.In recent years,the Chinese government has continuously attached importance to the environmental management of mining enterprises,and the supervision of mining enterprises has also been tightened and tightened,so the strengthening of external supervision has also forced mining enterprises to gradually improve their environmental information disclosure.Moreover,since the release of the Guidelines on Social Responsibility of Listed Companies in 2006,Chinese institutions have continuously issued guidelines to guide the improvement of the quality of environmental information disclosure,and various documents have continuously reiterated the importance of environmental information disclosure and the direction of improving environmental information disclosure.In 2021,China’s Ministry of Ecology and Environment promulgated the "Guidelines for the Format of Lawful Disclosure of Enterprise Environmental Information",which was formally implemented on February 8,2022,which reaffirmed the standardization of enterprise environmental information disclosure,and put forward the requirements that the information content must be true,accurate and objective,and the sentences and expressions used should be easy to understand and conducive to public awareness,and put forward more specific disclosure content requirements for enterprises,especially enterprises in heavily polluted industries.This paper takes a listed company in the mining industry as an example to study the environmental information disclosure and the quality of disclosure of the case company.First of all,by reviewing and sorting out a large number of literature materials related to the mode,content,quality influencing factors and quality assessment methods of enterprise environmental information release,the definitions and theoretical basis of the quality of environmental information release of enterprises,as well as the current situation and problems of environmental information release in the domestic mining industry are elaborated.Then,the process of establishing the quality assessment system for the release of environmental information of listed enterprises in the mining industry,the selection of the evaluation index system,the evaluation criteria and scoring methods are described,and the relevant regulations and corresponding guidelines for environmental information disclosure are sorted out,especially with the help of the provisions of the "Guidelines for the Format of Lawful Disclosure of Enterprise Environmental Information",the most suitable environmental information disclosure assessment indicators for the mining industry are screened,and then the environmental information disclosure quality assessment system is gradually established through the hierarchical analysis method.Finally,according to the quality assessment system,taking Zhongjin Gold as an example,the environmental information disclosure quality assessment system constructed is practically applied,the quality of environmental information disclosure of Zhongjin Gold is evaluated,the deficiencies in environmental information disclosure are found,and specific improvement suggestions are given according to the problems that arise.Figure 7,table 39,references 56.