Study On The Quality Of Environmental Performance Disclosure By Nuclear Power Companies In China

In this paper, the author selects the nuclear power industry to study on environmental performance disclosure quality of nuclear power companies in China. Studying on this subject is beneficial to regulating environmental performance disclosure quality of the companies in China’s nuclear power industry better and meeting stakeholders’information needs better. Therefore, the author believes that the study is meaningful.This paper is divided into five chapters. The first chapter is the Introduction. The second chapter is the theoretical basis of the study on environmental performance disclosure quality and its regulation of the listed companies, including the concept of environmental performance, related accounting theories and other related theories. The third chapter discusses the actuality of environmental performance disclosure and its regulation of listed companies in China and Japan, comparing the environmental performance disclosure in China with the environmental performance disclosure in Japan. In order to handle these problems, the author makes some policy suggestions in the fourth chapter. These suggestions include environmental performance disclosure and its regulation of the listed companies in China’s nuclear power industry. The fifth chapter is devoted to summarize the whole paper. The author hopes that these can be useful.This paper has four contributions:1.The author discusses the model and quality of environmental performance disclosure in China’s nuclear power industry.2.The author investigates some samples in order to find the actuality of environmental performance disclosure and its regulation of listed companies in China.3. Comparing the environmental performance disclosure in China with the environmental performance disclosure in Japan, the author try to find the successful experiences and advanced methods.4. Analyzing the Fukushima Nuclear Power Plant accident on the environmental accounting view, the author makes some suggestions on improving the quality of disclosure and the quality of regulation on disclosure.