Environmental Information Disclosure Based On Corporate Social Responsibility Theory Research

In the contemporary society, due to the rapid development of global economy, the living environmentof human is worsening, and most areas appear the environmental pollution and ecological imbalance, andso on. Along with the entering WTO and the social public environmental protection consciousnessenhancement, at present our country enterprises are faced with the pressures of outside world urgingenvironmental information disclosure and obtaining more information on environmental. Afterinvestigation, now in the natural environment pollution hazards by more than eighty percent are fromenterprises, enterprises of environmental protection have compelling obligation. The main reason for theenvironmental information disclosure of our country enterprise is embodied in the following points: Thetense situation of our natural resources at present, the right measure of our country’s economic accountingindicators and the implementation of the sustainable development in our country, our country regulationson ecological environmental regulators, the competitiveness enhance of enterprises in the overseas market.In order to realize the harmonious development of all aspects the modern enterprises must fulfill theresponsibility to the society and the environment. Because enterprises are the main part of the naturalenvironment destruction, the enterprises must take the corresponding environmental responsibility. Thesocial responsibility of corporate includes many aspects, and fulfilling corresponding environmentalresponsibility is an important performance of fulfilling corporate social responsibility. The disclosure ofenvironmental information is an important manifestation of corporate environmental responsibility andinexhaustible driving force for the sustainable development of enterprises. Only the problem ofenvironmental information disclosure is really solved, enterprises can get steady development, to maximizethe enterprise value, to better promote the healthy development of the economy. Environmental informationdisclosure is not only beneficial to the public and the government supervision activities, but also has a veryimportant significance to the development of circular economy, the development of green society and theimplementation of the strategy of sustainable development. Enterprise environmental informationdisclosure includes the enterprise economic activities caused by environmental pollution and thedestruction of the environment and environmental protection activities and the corresponding measures for the management and the survival environment influence caused by the enterprise economic activities, andso on. Enterprise environmental information disclosure is to make the external stakeholders of theenterprise has a wider range of better understanding to the enterprise, and is also the embodiment of theenterprise whether perform environmental responsibility.First of all, introduced the research background, research purpose and meaning in this paper. Andsummarizes the domestic and foreign existing research of environmental information disclosure, proposesthe study of environmental information disclosure based on corporate social responsibility perspective. Onthis basis, this paper expounds the corporate social responsibility theory, stakeholder theory, asymmetricinformation theory and the theory of environmental accounting, and has been clear about the basic conceptof the environmental accounting, the environmental information disclosure and the corporate socialresponsibility, providing strong theoretical support to the research of this paper. Secondly, introduces therelationship between the corporate social responsibility and environmental information disclosure, thereason of corporate social responsibility and the necessity of enterprise environmental informationdisclosure. Again, this paper analyzes the current situation of the environmental information disclosure oflisted companies of our country, which, in the steel industry listed companies in China, for example. Finally,points out the problems existing in the environmental information disclosure of listed companies in ourcountry and puts forward the corresponding countermeasure. At present, the existing problems in theenvironmental information disclosure of listed companies include that environmental informationdisclosure does not form a unified model, environmental information disclosure lack correlation content,regulation of it is not in place, and environmental information disclosure is more general. Therefore, putforward the following countermeasures: strengthening the construction of environmental informationdisclosure system, strengthen the construction of environmental information provider (enterprise) andstrengthen environmental information demanders (stakeholders).