Since the 20th century, China's economic development model is extensive; disserves the environment and resources, especially after the 21st century, with a significant expansion of the population, the excessive consumption of resources, the problem is more serious, therefore, it is significance to study the impact of enterprise development on the environment and resources.These papers compare Chinese and foreign Corporation Environmental Reporting (CER), analysis the current and needs of CER, and try to build a CER's framework under the conditions of Chinese socialist market economy. Firstly, briefly reviewing the CER at home and abroad, and emphasize the importance of CER. Secondly, analyzing the CER as a tool of information exchange in company and environmental behavior describing, how to develop in the form and structure, giving a general basic framework of CER and introducing the disclosure mode of CER. Followed, detailed studying on practice application of foreign CER, and comparing with the differences. Then identify their respective areas of science and advantages. Then introduced the implementation of Chinese CER, and specifically list Haier Group's CER, identify the differences in CER, and finally advance improve methods: on concept we should form the concept of corporate environmental responsibility, on scientific research should reduce a system CER to meet the conditions of our country's current, on practical should improve corporate environmental information disclosure forms and ways, on system should establish a unified system of standards and improve the supervision mechanism. |