Study On Environmental Information Disclosure Of Coal Enterprises

Due to environmental public goods and externality, the enterprise of environmental protection enthusiasm and initiative of steam, with the improvement of people environmental protection idea, also unprecedented increasing concern on the ecological environment, green economic development become the important content. However, with the rapid development of market economy system, some light weight development environment, environmental accident seriously affect people’s life. Companies to disclose the relevant environmental report is not only the important basis of decision makers reference also directly affect the interests of stakeholders. In our country, the coal industry as an important participant, the market economy in our society with huge energy supply and economic wealth at the same time, as a heavy pollution industry, it also to our environmental emissions of pollutants, brings threat to our environment, therefore, much attention has been paid to the environmental information. Environmental information disclosure, as a widely used means of monitoring, has strong research significance.Based on the reading of vast amount of literature, access to relevant data, on the basis of the first analyzes the present situation of our country enterprise environmental performance information disclosure, and to define key concepts, on the basis of the involved theoretical basis, form a preliminary understanding of the paper. This article select the coal industry in Inner Mongolia region three listed companies as the research object, to collect the public release by companies of 2010-2014 social responsibility report of 12 and 15 annual report, found that corporate social responsibility report, notes to the board and part of the annual report disclosure of environmental performance information. This article from the perspective of qualitative and quantitative information for two, to collect the information classification, found that do not have a unified corporate disclosure of environmental performance information format, hierarchy is not clear, less quantitative information; Selective disclosure, most enterprise for environmental performance information disclosure positively, positive to negative information, such as enterprise facing the violations of environmental risk, environmental management, environmental protection, such as a fine critical less negative information disclosure, individual companies or even avoided. Related departments in our country, therefore, should from the environmental information disclosure regulation, perfecting the relevant laws and regulations as soon as possible, through compulsory norms, strict corporate disclosure of environmental information science. Enterprise must also be reversed in vulgar development mode, strengthen the consciousness of environmental responsibility and consciously regulate information disclosure of enterprise environmental performance, finally realizes the economic benefit, environmental benefit and social benefit.