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Research Of Environmental Information Disclosure

Posted on:2005-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:L M DuFull Text:PDF
GTID:2156360122999670Subject:Accounting
Abstract/Summary:PDF Full Text Request
The development model of traditional enterprises, which consume a lot of resources with low productivity, was done harm to the environment. In order to realize optimum economic performance and environmental performance, the modern enterprises must build the environmental information publishing system; it can encourage "green enterprises" and restrict "black enterprises", which can prevent the enterprises from destroying environment. So publishing environmental information is propitious not only to the macroeconomic management but also to the enterprises control. The purpose of this text is to discuss the motive and the purpose of the enterprises' environmental information disclosure and the effect when environmental information is published, and how to establish our country's environmental information publishing system. Hoping it can make everybody to know the importance of environmental information disclosure, and establish our country's environmental accounting and environmental information publishing system.Environmental information involves environmental risk, environmental policy, environmental management system and environmental effect etc. Environmental information is a part of " management analysis " in the company annual report first. After 1990, the public accepted the idea of "greenization". Big companies publish environmental information in the annual report one after another, and finally work out the annual environmental report.Environmental information is relevant to the environmental accounting, but it differs to the environmental accounting reports. Environmental accounting is the foundation of the environmental information publishing system, but the environmental reports include the information such as the environmental policy and environmental management system etc, and the user is also different. So it has difference between the environmental report and the environmental accounting report.This article summarized the researches home and abroad, such as the work of the United States, Britain, the United Nations and others. It strongly pushed forward the development of environmental accounting and environmental information disclosure. In our country, experts do a lot of work which important to environmental information disclosure.Being the users of the resources, the enterprises must undertake the management duty and publish the information to the users. The managers, investors and creditors etc all are the users of environmental information, and their requirement to environmental information promotes environmental information to be published.An important content of this article is to study the motive and purpose of the enterprises that publish environmental information. The existence of principal-agent relationship make the enterprises must have good performance and publish environmental information; environmental information asymmetry is another motive factor which can lead to the moral hazard problem, while publish the information to make it symmetry can prevent the occurring the moral hazard problem. And the managers and the investors have different purposes: the purpose of the managers is to accomplish the provision of the contracts and raise their value on the manager market; the purpose of the shareholders is to encourage the environment protection and build a good image, reduce the agency costs, and gain abnormal return.The environmental report is a report reflecting the environmental effect and the measures, which can prevent the pollution of the enterprises and their departments. Green Glossy, One Off, Descriptive, State of the Art and Sustainability are the developing stage of the environmental report. It includes the environmental policy and the measures, environmental management, and the environmental performance etc. There are some examples in this article. Hoping that we can use them for reference, and make our country establish environmental information publishing system.We have study the effect of publishing environmental information in this article. It indicates tha...
Keywords/Search Tags:Environmental
PDF Full Text Request
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