Study On Shandong Corporate Environmental Reporting System And Guidelines

The 21st century has been called "the environmental century", that means for human society, it is necessary to protect eco-environment and realize coordinated development between economy and the environment in order to maintain sustained economic growth and meet the material needs. And since the declaration of the United Nations Conference on the Human Environment, in the whole world, especially in the western industrialized developed countries, environmental protection activities have been involved in all fields. Environmental protection activities have improve the environmental awareness of human society and allowed people to take active measures instead of passive ones, for example, developing and advocating green industry, green products, green management, green investments, green banks, green consumption and so on, to protect eco-environment and realize the sustained development of economy and society.In the aspect of corporate environmental information disclosure, many enterprises in developed countries, especially the famous international enterprises, had began to disclosure environmental information in enterprises financial reports for the pressure from the government, public, market competition as well as their own developing needs since 1970s. After nearly 30 years development, from the original components of "management discussion and analysis" in enterprises' annual financial report, the disclosure forms of corporate environmental information had transfered into an independent part in enterprises' annual financial report, and further today's annual independent environmental report. Corporate environmental information disclosure is still underdevelopment in our countries. Lacking of the guide of a canonical and effective environmental reporting guidelines has lead that environmental information disclosure of domestic enterprises are less and not standardized, which seriously affecting the communication between the enterprises and society. So promoting the development of CER system in our country is imperative!Supported by the subject of "Study on Shandong Corporate Environmental Reporting Guidelines and System ", this paper based on the related laws, regulations and industrial policies on China's environmental protection, analyzed the related research at home and abroad, and carried about the study. Meanwhile it chose Haier as the model, compile and published Haier CERs for three years. And this study also, for the first time, applied materials flow analysis to analyze corporate materials usage, and analytical hierarchy process to analyze and classify indicators, and finally established reporting framework and indicator system to disclose corporate environmental information during corporate operation from six aspects, such as corporate profile, environmental management and corporate activities for environmental protection. This study also put forward the basic principles, elements and workflow for compiling corporate environmental reports, and finally established the first domestic CER guidelines—"Shandong Corporate Environmental Reporting Guidelines (on the proposal)". Guidelines will provide effective technical support for the implementation of "Measures for the Disclosure of Environmental Information (for Trial Implementation)". And the promulgation and application of CER guidelines will not only offer technical guidance and foundation for the development of CER system in Shandong Province, but also provide valuable reference for other enterprises in other provinces, and further the establishment of CER system in our country.There are 7 chapters in this paper:In chapter 1, the main reasons effecting the appearance of CER system were introduced, the background and significance of this study were expounded, and the chief contents and basic framework of this study were also put forward.In chapter 2, CER basic conception, functions and its developing periods were introduced. And the academic base that CER system was built on were analyzed, moreover, some popular CER guidelines were classified and introduced.In chapter 3, the developing status of CER system at home and abroad were introduced, and through analyzing the problems of domestic environmental information disclosure, the need to develop CER system in our country was conclude.In chapter 4, related affairs about the compiling of Shandong CER guidelines were introduced, the disclosure measures of information in CER were proposed, and the construction and classification process of indicator system using analytical hierarchy process was introduced.In chapter 5, according to the framework of Shandong CER guidelines, the content of Shandong CER guidelines was detailedly introduced.In chapter 6, the compiling of CERs for the subject supporting enterprises, Haier and Qingdao Power Station were introduced, and advices for the development of CER system in China were proposed.In chapter 7, the results of CER research were analyzed. And then the developing direction and focal points in this field were pointed out.