The Empirical Research On The Factors Of Environmental Information Disclosure Of Listed Companies In China

With the rapid development of economy and society, human beings are facing with the increasingly serious environment problem, environmental protection and rational utilization of resources have become a common problem of human beings. Air pollution, global warming, resources tight supply, biological species decline, serious soil and water loss, noise pollution, waste and environmental problems is a serious threat to human survival and development.As people on environmental issues constantly strengthen, people come to realize enterprise has an unshirkable responsibility for environmental pollution.According to the statistics, the global environment pollution is from the enterprise production and operation activities, especially the manufacturing enterprise production, they produce about fifty more than one hundred million tons of harmless waste and nearly one billion tons of hazardous waste.each year.Generally speaking, we can understand the management of the enterprise development situation through the annual report, the prospectus, and other ways, but it’s hard to really know the extent of the destruction of the environment enterprise and corresponding measures of controlling environmental pollution, along with enterprise’s environmental pollution and management conditions increasingly causing the attention of people, many enterprises begin to disclosure environmental information through all sorts of media.Therefore, the enterprise environment information disclosure of the situation and influence factors of the study is very necessary.In this paper, making a deep analysis of the domestic and foreign environment cost related research material,with environmental management and environment economics as theoretical guidance and reference, from the concept of information disclosure of environmental analysis, focusing on exploring the question of enterprise environment information disclosed,through to study the status of the listed companies the environment information disclosed and influence factors,we can effectively measure China’s listed companies the level of environmental information disclosure, and through to analyze its influential factors, in order toprovide policy suggestions that it will perfect our country business enterprise environmental information disclosure system and improve the environmental information disclosure level.