Research On Environmental Information Disclosure Of Listed Companies In Heavy Pollution Industries

Since twenty-first Century,with the rapid development of economy,environmental pollution and shortage of resources have caused more and more serious harm to the whole society,and all countries have realized the important role of environment for the economic and social development.However,in recent years,Xiamen PX incident,the Shifang incident,Sichuan Jiangsu Qidong Shaanxi Fengxiang event,"lead" event and other domestic and foreign pollution incident,which had warning of society,enterprises create their own value at the same time,should also focus on social and ecological concern.How can the government,the public and investors understand the environmental information of the enterprise,and the environmental information disclosure has solved this problem well.To deal with this situation,this paper studies the disclosure of environmental information on the basis of the listed companies of the four heavy polluting industries,and draws relevant conclusions and countermeasures.This paper is composed of five parts: the first part describes the background and significance of this paper,at the same time,in order to solve the problem of environmental information disclosure is discussed in the literature review,and puts forward the research methods and ideas,innovation and deficiencies of this paper;the second chapter related theory,mainly from the theoretical basis,environmental information disclosure principle,and analyzing the information of heavy polluting industries listed companies to disclose the contents and ways of.The analysis of the content and style as the core of this chapter,the main problem of this paper is from the content and way of research of heavy pollution industry environmental information disclosure of listed companies is mainly research on the two aspects,this chapter explains the main contents of the disclosure of environmental information,and the heavy pollution industry shall be mainly used are analyzed,finally obtains the independent report form is more suitable for heavy polluting industries of environmental information disclosure of listedcompanies.The third chapter of the Sample Firms' s environmental information data were analyzed by content analysis,statistics from the two aspects of content and form,and then according to the statistics of the current situation,put forward the heavy polluting industries listed company in the existing environmental information disclosure problems in the final analysis of the causes of these problems from three aspects of the related system and the supply side and demand side.The fourth chapter from the information supply side,the information demand side,the related system three aspects,to improve our heavy polluting industries listed companies environmental information disclosure situation proposed.The fifth chapter explains the research conclusions and prospects for the future.