Research On Environmental Information Disclosure Of Corporate-The Core Stakeholder-based Disclosure Of Environmental Information Research

It's obvious about the importance of the environment on humanity. The deterioration of the domestic environment has been obvious to all, corporate disclosure of environmental information completely and specification has become the fulfilled social responsibilities to enterprises, meanwhile, it is an important way to meet the information needs of stakeholders; from the view of theory, environmental information disclosure is one of the most important component of corporate environmental information disclosure system, there are many studies has also done by domestic scholars in environmental information disclosure, however, the overall situation about content is complex, it has some distance opposed to more mature study abroad, it is indicate that we also need to learn and combine with the condition of our country in this area to improve further.Domestic scholars have reached a consensus on corporate disclosure contents of environmental information, in their opinion, corporate disclosure contents of environmental information should include two parts:the environmental financial information and non-environmental financial information, within the framework of the two, it also includes many contents; one of them introduce stakeholders, and use different criteria to classify them, then on this basis to disclose environmental information. However, these studies failed to develop a clear system, on the criteria for the classification of stakeholders are not unified and greater degree of subjectivity with the selection, it also doesn't consider the different life cycle stages of enterprise, so the disclosures are not targeted and integrity. The purpose of this paper is based on previous studies, using more scientific, objective criteria to divided into the core stakeholders, and obtaining their needs for environmental information of enterprise should disclose through needing analysis, the content will fully reflects the different life cycle phase characteristics, and in order to meet the needs of corporate strategy development.In the paper, the writer used the documentary research method first to review on previous studies and comment; using fuzzy comprehensive evaluation method of the fuzzy mathematics and expert survey method in the selection criteria to determine the core interests of the stakeholders, further,the writer score all stakeholders of enterprises by AHP in the different life cycle stages with the nine identified criteria, according to high and low scores, company could choose the core stakeholders which the business life cycle stages will be faced. The author have conducted a thorough needs analysis of the each business stakeholders in order to arrive at the environment information content what they need, and fully summarized finally, it expects to provide valuable reference for company's decision-making about the content disclosure of environmental information.The innovation of this paper has two main aspects, one is make stakeholders as a basis for corporate environmental information disclosure, not just from the supply side of the business, but pay more attention upon the demand side. And select the company's core stakeholders as a key object to disclose, with its drawn-benefit analysis to get their needing information of environmental. In determining the company's core interests of the stakeholders, the author uses fuzzy mathematics first to determine selection standards, then draw conclusions and use these criteria to select the core stakeholders, and to be prioritized, this conclusion not only allows companies to conduct the object who should be disclosed environmental information clearly and decide disclosure degree of content, but also conducive to stakeholders more efficient control of environmental information to meet their needs.Second, this paper introduce corporate life cycle theory, separating the fuzzy business hole life disclosure of environment information into different life cycle stages, by different life cycle stages of companies with different strategies to select the companies'core stakeholders, and determine the environmental information enterprise what content should disclose by connect core stakeholders with Life cycle. This combination can increase corporate strategic decision-making relevance by environmental information, and make environmental information more strategic.The external and internal environment of enterprise will change in the future, so stakeholders who businesses to deal with also change, the content of environmental information should be disclosed will become more widespread, so the contents listed in this article may not be all, studies need to be further improved in future.