Study On Environmental Performance Disclosure And Its Regulation Of The Listed Companies In China's Petrol Industry

In this paper,the author selects the petrol industry to study on environmental performance disclosure and its regulation of the listed companies in China,which is one of the pillar and heavily polluting industries.Studying on this subject is beneficial to regulating environmental performance disclosure of the listed companies in China's petrol industry better and meeting stakeholders' information needs better.Therefore, the author believes that the study is meaningful.This paper is divided into five chapters.The first chapter is the Introduction.The second chapter is the theoretical basis of the study on environmental performance disclosure and its regulation of the listed companies,including related accounting theories and other related theories.The third chapter discusses the model of environmental performance disclosure and the model of regulation on environmental performance disclosure of the listed companies in China's petrol industry.The author not only presents the definition and content of environmental performance,but also discusses the disclosure model and regulatory model.The fourth chapter is devoted to introduce the status quo of environmental performance disclosure of the listed companies in China's petrol industry and regulation on environmental performance disclosure of the listed companies in China's petrol industry.After studying on eight samples,the author finds some shortcomings of environmental performance disclosure and its regulation.In order to handle these problems,the author makes some policy suggestions in the last chapter.These suggestions includes environmental performance disclosure and its regulation of the listed companies in China's petrol industry.The author hopes that these can be useful.This paper has three contributions:(1)The author discusses the model of environmental performance disclosure and the model of regulation on environmental performance disclosure of the listed companies in China's petrol industry.(2)The author investigates 8 samples in order to find the status quo of environmental performance disclosure of the listed companies in China's petrol industry.(3)The author makes some suggestions on improving the model of disclosure and the model of regulation on disclosure.