Study On The Determinants Of Enterprises'Environmental Information Disclosure In The Perspective Of Ecological Economy

Along with the pace of technological modernization and economic globalization, the material life of mankind has been greatly improved. However, the devastation of the natural ecological environment can not be underestimated. How to cope with the current environmental crisis, to solve the "bottleneck" which is curbing human's development, has become an urgent problem. As the basic unit of the social, enterprise is not only the direct creator of social wealth, but also the major manufacturer of environmental pollution. As one of the important influencer to the environment, enterprise should actively practice the concept of sustainable development, take the initiative to disclose environmental information, effectively undertake the environmental responsibility. With the country's increasing emphasis on environmental problem, and the continuous strengthening on environmental legislation, the situation of environmental information disclosure of chinese enterprises has been greatly improved. However, compared with the western countries, no matter in side of content, form or effect, the situation is not optimistic.In recent years, the concept of eco-economy is well-respected. The essence of eco-economy is to develop economy within the affordability of the ecological environment, establish a healthy circulatory system among economy, society and nature, and to achieve "win-win" between economic development and ecological protection. Enterprise is not only the main body of the eco-economic, but also the most direct individual which can reflect the benefits of eco-economic. Only enterprise strives to achieve "best production, best management, and least abandon", can promote a sustainable development of the whole economy. So study on environmental information disclosure of enterprise is particularly important to the development of eco-economy.Combining normative and empirical research, this paper focuses on the Influencing factors of environmental information disclosure of listed companies in China. The full text is divided into five chapters. Chapter One is Introduction; Chapter Two has analyzed the theory on the disclosure of environmental information, paving the way for the later study; Chapter Three has inroduced the legal requirements and the construction of institution of the environmental Information disclosure in our country, and has analyzed the status and mechanism of enterprise's environmental information disclosure; Chapter Four has fully investigated the internal and external factors that may affect the level of environmental information disclosure, and built a factor model of environmental information disclosure in the background of chinese capital market; Chapter Five has proposed some advices on how to improve the enterprise's environmental disclosure from the enterprise (information provider), stakeholders (demand side), and institution; Chapter Six is conclusion.The innovations of this paper is:(1) Make a comprehensive study on the environmental information disclosure status and influencing factors of all industries'enterprises;(2) Sum up more comprehensive environmental information disclosure items;(3) Make a comprehensive study on the internal and external factors which may affect on environmental Information disclosure level of listed companies in China.