Research On Enterprise Environmental Information Disclosure System

The meaning of enterprise environmental information disclosure is that an corporation declares relevant environmental information in the society so that the public understand the state of the environment, sharing of environmental information, which base on the theories of the sustainable development, the social responsibility of the corporation and the environment of the right to know.Based on the analysis of the enterprise environmental information disclosure system of United States, European Union, Japan, Indonesia, and Philippines. Moreover, related to the enterprise environmental information disclosure system of Chinese legislation and practice situation. We found that the enterprise environmental information disclosure system in China arise so many problems in it self's content, procedures, responsibility and relief. Due to the legal system is not complete, the relevant provisions of the non-specific; in addition, there are some non-ignorable problems, the weak environmental awareness in practice, few enterprises with opening of the environmental information, corporate tampering, forgery of environmental information, the public with low active participation. China should learn from foreign successful experiences, combined with it self's basic national conditions, and then improving the corporate environmental information disclosure system in China. First of all, the legal status of the environmental right and environment of the right to know should be made clear, and the base of right to the environmental information disclosure should be set up. Next, the laws of the environmental information and the guidelines of corporate environmental information disclosure should be formulated, meanwhile, ensuring the principle of the combination between the voluntary and mandatory in corporate environmental information. On that basis, according to the different levels of corporate environmental impacts, enterprises are classified, and then the provisions of common but differentiated open content. In respect of the open procedures, the administrator institution of pollution control in Japan and the certification system of third-party in U.S. A both could be introduced. In respect of the public form, Japanese development of corporate environmental reporting guidelines and declaration of environmental information in unified form could be learnt. In respect of the open approach, China can follow from Germany and the United States based on that they both have set up a unified environmental information database, which combines with GIS et al to public environmental information. The stipulate of liability and remedy in law and regulation are both essential, because the liability and remedy are important guarantees for the easy implementation in any legal system.