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Model Structure Of The Environmental Information Disclosure Based On Companies Listed In Securities Market In China

Posted on:2006-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:L L QiaoFull Text:PDF
GTID:2189360152483351Subject:Business management
Abstract/Summary:PDF Full Text Request
External and internal information users of companies have paid much more attention to the environmental problems. They hope to make much use of the environmental disclosures to evaluate the running performance of the companies, so as to provide important information for the decision making process such as investment and loan activities. This article tries to research the environmental information disclosure of the companies in China, with using the overseas research for reference, to construct the model of China.In the first part, the domestic and overseas research of environmental information disclosure are reviewed and summarized based on the related theories and previous research, this paper applies qualitative and quantitative methods to complete empirical research. In the second part, expound the correlated concepts on the environmental information disclosure forward, along with analyzing the actuality of the listed company in China. Then the essay discloses existent problems and mending suggestions for environmental information disclosure in the listed companies through the contrast to the related situation of the environmental information disclosure in the overseas listed companies. Finally, the suggestions are put forward on the environmental information disclosure based on current situation of our country.Through the research, several important conclusions are obtained.(l)at the present stage, the mode of the environmental reporting of the companies in China should be independent environmental report.(2) disclose environmental information combined with ISO14031.(3)conceive of the methods of environmental performance's comparability.(4)disclose social performance combined with SA8000.
Keywords/Search Tags:listed company, environmental information disclosure, environmental performance, corporate social responsibility model of environmental information disclosure
PDF Full Text Request
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