Disclosure Of Accounting Information Based On The The Water Decoupling Index Environment

In the early stage, the environment wasn’t a very important topic during thedevelopment of our national economy. Even few people paid attention to what theresult would be taken to the environment during the development of economy.However, as the rapid development of economy and the quickening of the process ofindustrialization, the environmental problems became is starting to show. In1990s,sustainable development theory gradually became a consensus of various countries.Water is the origin of lives, and its distribution is uneven around our country. Aftercoming into the21stcentury, with the development of our economy, national livingstandard has risen substantially, and public concern more about their livingenvironment. With the carryout of the scientific concept of development,environmental protection was brought to a highest level. The government has broughtout a series of corresponding laws and regulations, and exchange also intensifyingefforts to supervise whether public companies fulfill their social responsibilities ofprotecting the environment. Whether the publication of social responsibility hasrelationship with the economic growth’s dependence on environment? Whether thepublication reflects the emphasis of the government about the environment?This paper shows idea and assumption that not the behaviors of companies releasethe independence on the environment of the economic growth, but in our country,company’s behavior was the reflection of the level of government emphasis, becauseit usually affected by macro policy and government guiding, by concluding relatedtheories and summarizing the overview of related literatures. More over, thedisclosure of media is positive to cleaner production. Companies are passivelypublishing their pollution affairs by media disclosure. Once it’s published, corporateimage and local image would be negatively affected, and then would cause economicloss, and there will also be negative influence to attracting investment and otherindustries such as residential project development. So government and company bothwill eager to prove it to maintain their image.Base on this, this paper combines literature research method, standard approach andempirical approach, use the swage disposal and GDP of each city from2006to2011to calculate decoupling index. Research the relationship between economic growth,water resource decoupling index publishing and environmental informationpublishing by using the data of public company from2006t02011. In addition, thispaper concern about the media disclosure about the pollution affair. The result of empirical research show that the higher publishing level of environmental information,the smaller the decoupling index. And the smaller the decoupling index, the higherdecoupling degree. At the same time, the more the media disclosure, the smaller thedecoupling index. And the smaller the decoupling index, the higher decoupling degree.It proves that macropolicies are tend to guide companies develop cleaner production.The number of companies which publish environmental information is increasing.Media focus much more to environment and public’s right to know the situation of theenvironment has been protected. To perfect this positive cycle, this paper presentpolicy suggestion from perfect disclosure system and strengthen the awareness ofpublic environmental consciousness.