Study On The External Evaluation System Of Corporate Environmental-performance Based On Corporate Disclosure Of Environmental Information

Environmental problem has been the global problem along with the development of global economy. As one of the greatest environment polluter, enterprise has been paid more and more attention. Environmental protection was simply considered to be the governmental responsibility. Along with the development of public participation, People began to recognize that environmental protection needed the cooperation among government, enterprise and public. And the precondition was corporate environmental disclosure. Corporate environmental performance external evaluation based on corporate disclosure of environmental information was to guide public green consumption and provide environmental management referrence for the government and enterprise by corporate environmental performance disclosure which would encourage enterprises to improve corporate environmental performance, and actively disclosure environmental information. Therefore, the study of corporate environmental performance external evaluation system based on corporate disclosure of environmental information is of great theoretical and practical significance.In this paper, corporate environmental information disclosure and corporate environmental performance evaluation, and other related concepts were summarized. And the concept of was set up. Purpose and significance of the evaluation, the difference between interior evaluation and external evaluation and the responsibility of participation were discussed comprehensively. Corporate environmental performance external evaluation indicator system was build up on the base of environmental information disclosure contents, environmental performance evaluation contents and the existing corporate environmental performance external evaluation practice, which includes environmental information disclosure degree indicator and lifecycle green degree indicator. Meanwhile, ranking criterion has been established based on clean production criterion, environment friendly enterprise ranking criterion and experts' consultation. Besides, the weight of each evaluation index and the method of comprehensive evaluation are defined with the method of and experts' consultation. To applying the evaluation system to practice, demonstration study was done including national manufacturing firms in fortune 500 companies and other 20 enterprises, which had higher environmental information disclosure degree, and selecting 17 irons - steel enterprises to do the environmental performance evaluation demonstration study.The result of demonstration study shows that, (1) On the corporate environmental information disclosure, environmental information disclosure is unified on disclosure pattern, disclosure contents and so on. Complete corporate environmental information legislation and guide should first be built. (2) On external evaluation indicator selection, external evaluation indicator system must be built based on the concrete condition ofcorporate environmental information disclosure. (3) In view of corporate environmental information disclosure actuality and constraint on industry clean production criterion, other production demonstration study waits on carrying on corporate environmental information disclosure and clean production criterion coming on. (4) On calculation method, since the information is lacking, corporate environmental performance general scores is low.