Research On Typical Enterprises's Environmental Information Disclosure And Environmental Performance And Its Influencing Factors

In recent years, demands on corporate environmental information are increasing because due to more and more public environmental problems emerge in the world. All those demands require companies publishing their environmental information publicly. First, we investigated the development trend of public environmental information and environmental performance evaluation through a literature review of. The results showed that there is no universal method on how to evaluate the environmental performances for different companies. Moreover, different researchers use different evaluation methods.The companies public their environmental information mainly in three measures: an environmental report, a social responsibility report, or a sustainability report. More and more enterprises public their environmental information through sustainability report. In Furthermore, companies are choosing multiple language version reports instead of single language reports. Thus the environmental information has satisfied more and more stakeholders'needs through collecting feedbacks.The degree of publicity of the environmental information is an important indicator on measuring the levels of disclosure of corporate environmental information. In this paper, an index system of environmental information public is developed through the published corporate environmental information. Afterwards, we acquired the overall scores by statistical methods. The results demonstrated that the higher of the degree of publicity of the corporate environmental information, the more reasonable of the public environmental information. However, it is difficult to collect and compare such information in Chinese companies due to the flexible freedom of the publicity degree. In addition, we evaluated the typical corporate environmental performances based on factorial analysis. It was found that the pollutant emission, environmental investment, recycling of material resources, and energy conservation are the four most important factors that influencing the corporate environmental performances. Therefore, the environmental performances can be enhanced through increasing the environmental investment, reducing pollutant emissions, reuse material resources and saving resources.. The relevance between the publicity degree of corporate environmental information and environmental performance indicates that they are closely interrelated. Finally, some suggestions on how to public the corporate environmental information and improve the degree of corporate environmental performances are proposed.