Guidelines For The Establishment Of Corporate Environmental Report In China And Indicator System Study

Supported by the subject of compiling nation environmental protection standards and Sino-Japan research project of " the Establishment and Promotion of Environmental Reporting Guidelines", Firstly, the weight of index in environmental reporting was analyzed by applying the analytic hierarchy process (AHP), on this basis, the indicator system of corporate environmental reporting in China was established and the importance of it was further analyzed by using the fuzzy comprehensive evaluation method. Based on making the contrast analysis with"Environmental reporting Guidelines"in Japan and taking detailed study on published environmental reporting in Qingdao, has released 9 papers and accomplished the first national standards of"Guidelines for the Establishment of Corporate Environmental Reporting in China (Trial )"( briefly called"Guidelines").There are 7 chapters in this paper:In chapter 1, introduction: the researching background was summarized and the differences were compared, the existing problems in compiling environmental reporting and the significance of this study were also expounded.In chapter 2, the study on defining weight of index in environmental reporting by AHP: the method on grade classification of the enterprise achievement index in environmental reporting was researched and the weight of index was calculated.In chapter 3, the study on defining weight of index in environmental reporting by fuzzy comprehensive evaluation method: to make up for the defects by AHP, the importance of the index was further distinguished by fuzzy comprehensive evaluation method. The important degree of index in"the status of activities for environment impacts and reduction measures"was figured out.In chapter 4, the study on frame structures of"Guidelines": according to the evaluation index weight by AHP and fuzzy comprehensive evaluation method, the frame structures and main contents of"Guidelines"was put forward and the trial was formed based on the status of environmental protection and the demand of environmental information disclosure in China.In chapter 5, the comparison of environmental reporting guidelines between China and Japan: the differences between"Guidelines"and"Environmental Reporting Guidelines in Japan"were discussed deeply from the index ratio of environmental performance, environmental management, the goal of environmental protection, the status of activities for environment impacts and reduction measures and scale of index. The main reasons leading to the differences were also studied.In chapter 6, the verifying and analysis on"Guidelines"applying: 17 corporates environmental reportings in Qingdao were introduced especially taking Haier Group as a typical case, the practicability and feasibility of indicator system in"Guidelines"were verified.In chapter 7, the research results and the main problems of venous industry were summerized. And then the problems which need study further and developing direction in this field were pointed out.