The Research On Environmental Information Disclosure Based On Enterprise Sustainability Report

As the scale of human production and life activities continued expanding, ecological environment deteriorated, environmental issues become prominent global issues. When environmental experts in the study of environmental problems and essence when they come to a conclusion: The essence of environmental problems, should bear enterprises to shirk its environmental responsibilities to society. Paid close attention to global environmental issues, governments are actively exploring sustainable development. Enterprises implement the sustainable development strategy is to see whether enterprises achieve economic, social and environmental benefits maximized. Enterprises as a major source of pollution need to disclose their own environmental information, and accept supervision. The form of corporate environmental information disclosure developed from the first stage of Annual Financial Statements after an Independent Environmental Report phase, and then to the stage of the Sustainability Report.Environmental information disclosure as the subject in the research, based on enterprise Sustainability Report. First, we discussed the concept of environmental accounting, environmental information disclosure, the Sustainability Report. As theoretical basis of the study, we elaborated Theory of Sustainable Development, Environmental Economics Theory, Circular Economy Theory, Stakeholder Theory and Environmental Accounting Theory. Secondly, we discuss the real needs of enterprise environmental information disclosure and the way it evolves. Enterprise traditional accounting information does not include environmental information. The emerging of Environmental Accounting is the needs of sustainable development. Accounting expanded oversight functions of accounting and accounting area.Environmental situation is grim in our country.For the macro level, sustainable development, recycling economy, laws and regulations and supervisory bodies need enterprises disclose environmental information; for the micro level, the internal and external stakeholders of corporate need environmental information. Again, based on the analysis of the status of enterprises Sustainability Report in 2008, we selected 138 enterprises in heavy polluting industries. We analysed mainly on the standard of environmental information disclosure, environmental management system certified conditions, environmental accounting information project, environmental performance indicators state and the report through a third party auditing to find out problems of enterprise environmental information disclosure. Finally, that is countermeasures and suggestions to improve environmental information disclosure in our country: encourage and promote business through international environmental certification, identify the characteristics of environmental management system, improve environmental management system; strengthen environmental accounting theory research, the development of environmental accounting in line with our national conditions guidelines, select trial environment accounting; enterprises pay attention to improve the environmental performance information, provide reference indicators of environmental performance; environmental information need third-party audit, join environmental audit to usual audit, improve the quality of environmental auditors.