On Enterprises' Environmental Information Disclosure System In China

China's economy has been developing at a tremendous pace all the time since reform and opening-up. But the economic take-off is at cost of environmental degradation. Aggravating Contamination, waste of recourses and ecological damages result in various cases of environmental damage repeatedly, which makes people review their own conducts and to take active precautionary measures to save the environment. As an important root of environmental problem, corporations need to take responsibility for environment better. For them, corporation information disclosure system is an important way to bear the responsibility.This thesis mainly makes a study on construction for corporation's information disclosure system. Firstly it explains the theoretical base of corporation's responsibility to environment and the driving force of corporation's environment information disclosure. Then it discusses corporation information disclosure system in several nations and analyses the relevant systems' advantages and disadvantages in China. Lastly, it presents a tentative idea of system construction characterized as "administration for guidance, legislation for principal and judicature for bottom".This thesis is composed of six parts in structure:Introduction. As the opening of the thesis, it gives a brief description of the relevant background and problems of corporation's environment responsibility and indicates the research methods and the innovation in the article, providing necessary groundwork and analyzing premise for the further study thereafter.Chapter 1 makes a discussion on the theoretical base of corporation environment information disclosure. It first outlines the theory concerning corporation's environment responsibility and points out that the theory is composed of corporation ethics, environmental economics and corporation's sustainable development theory. Then it discusses the driving forces of the corporation's environment information disclosure and it presents the main reasons for the disclosure are stakeholders' requirement, external pressure as well as social responsibility.Chapter 2 presents the system of corporation environment information disclosure adopted by America, Japan and EU, which are the world's three important major economies entities, and summaries the characteristics of the corresponding system and provides the basis for later analysis and reference.Chapter 3 introduces current system construction of corporation's environment information disclosure in China and indicates problems in six areas: 1.Lack in primary law; 2.Information is mainly from environmental administration but less from the corporation's initiative disclosure; 3.Not pay enough attention to environmental accounting information; 4.Absence of the third party's supervision in corporation's environment information disclosure; 5.Inadequate regulations in the documents of environment department; 6.Lack of effective relief system without recognizing the function of ordinary social citizens and NGO organizations.Chapter 4 introduces a tentative idea for system construction of Chinese corporation's environment information disclosure. It gives proposals from three aspects: administrative system, law basis and judicial supervision. Law shall be remade at right time through the leading of administrative system and exploring the suitable corporation's environment information disclosure system for china. The introduction of public interest litigation system of environment allows Chinese NGOs to lodge a complaint on behalf of the public interest for safeguarding the public's environment right and makes effective supervision to the corporation's environmental management.The last section is the conclusion.