Corporate Environmental Performance Information Disclosure And Evaluation

The history of the development of industrialization in developed countries to give us a profound revelation, that is, to maintain sustainable economic development, we must attach importance to environmental protection. The listed company is promoting the development of our national economy "roll booster" and the backbone, compared to small and medium enterprises, its environmental management work for the entire country’s environmental protection has important influence. On listed companies for environmental performance evaluation and disclosure to investors of enterprises’ environmental performance, not only in favor of listed companies to strengthen environmental management level, to promote the social ecological environment improvement is also of great significance. Our country is active in listed companies the verification of environmental protection, environmental information public to solicit the views of such activities, but has not yet formed a unified standard for environmental performance evaluation, how to carry out environmental performance information disclosure and the problem such as the evaluation is still in the research stage.Therefore, in order to guide the enterprises environmental management practice, it is necessary to combine the actual condition of our country on the listed companies’ environmental performance evaluation research. According to2007-2008in our country environmental protection inspector100listed company’s prospectus, annual financial report and social responsibility report or sustainable development report of research and analysis,found that China’s listed companies environmental performance information disclosure is basically consistent with the requirements of laws and regulations.However, for environmental performance information disclosure content, style, integrity also has obvious inconsistency. This shows that China’s current environmental performance information disclosure is still in the initial stage, mainly based on the government force caused by the voluntary disclosure, enterprises do not have a strong sense of. Therefore, the listed company of our country future environmental performance information disclosure, through study and draw lessons from foreign successful experience, combined with their own situation, from the listed companies and accounting regulations on environmental protection, to strengthen government guidance and encourage businesses to voluntarily disclosed combination, promote corporate disclosure of environmental performance information to achieve more, enterprise, society, environment and sustainable development.