Study On The Legal System Of Listed Companies' Environmental Information Disclosure In China

For a long time, China's lack of awareness of environmental and resource protection, so that rapid economic development of the waste of resources, environmental pollution and other environmental issues fleshed out, this situation requires us to economic development, focus on environmental protection, to achieve social and economicsustainable development.External environmental pressures and a gradual increase public awareness of environmental protection requirements of enterprise environmental information disclosed so the public can learn from all channels and the promotion of corporate environmental behavior.Information disclosure is public access to the main channel of corporate environmental information, subject to the market are of great significance to both sides, thus, the information disclosure system has become an important research areas related disciplines.Existing academic research despite the large number of information disclosure system of research, including economists, environmentalists from the accounting, environmental science point of view a lot of empirical research, but from the perspective of law to establish and improve corporate environmental information disclosure systemstudy has little, few studies have little depth to the level of legislative norms.Environmental pressures facing our country and the important role of environmental information enterprise, we are required to engage in corporate environmental disclosure norms of the law.With the status of information disclosure of listed companies operating in most of China's economic development advantages of the group, has a relatively complete organizational forms and more standardized information disclosure mechanism.Environmental information disclosure of listed companies conduct in-depth study on the establishment and improvement of environmental information disclosure of listed companies in the legal system is of great significance.Reading this article from the disclosure of environmental information and the meaning of environmental information to proceed, analysis of environmental information disclosure of listed companies in legal theory, points out the environmental information disclosure of listed companies of the importance and necessity; then, analysis of the international organizations and listed companies in major countriesenvironmental information disclosure system of legislation norms and practices, recognizing the practical aspects of domestic legislation and the lack of points.Finally, settled in the information disclosure of listed companies in the status of the environment, the proposal of building environmental information disclosure of listed companies in China the idea of the legal system.The innovation of this paper is to: (A) the combination of finance, environmental law and securities law knowledge, from a legal perspective analysis of the disclosure of environmental information and environmental information based on the meaning and value.(B) from the environment of accountability, the environment right theory, stakeholder theory and the theory of asymmetric information environment, information disclosure of listed companies the legal basis for the legal system.(C) learn from international organizations and major countries of the practice, and the analysis of environmental information disclosure of listed companies on the basis of the status quo, the disclosure of environmental information from the objectives, content, mode, channels and other aspects of the system and supporting the establishment of China's listed companiesenvironmental information disclosure system of concrete ideas.