Research On The Impact Of Entrepreneurial Characteristics On Information Disclosure

With the deepening of China industrialization,environmental pollution incidents frequently exposed to public view,caused widespread concern in the community,since the fifth Plenary Session of the 17 th CPC Central Committee the CPC made a profound interpretation of the concept of ecological civilization,the development of green economy and realize the harmonious development of economy,society and environment has become the strategic direction of the China.As the main body of the market,the environmental responsibility and obligation of the enterprise in the production and management,to a large extent,affected the development of "ecological civilization" in china.The developed countries of market economy and perfect laws and regulations,monitoring of the impact of the government and the public on the business environment is more effective,in the beginning of reform and opening up China,emphasis on environment protection seriously insufficient degree,make the enterprise for the pursuit of economic interests while ignoring their should bear responsibility for the environment,causing serious environmental problems in recent years finally,the public also react,suggested that the government environmental legislation and the requirements of corporate environmental responsibility is rising day by day.The heavy pollution industry is the most important part of all enterprises in the environment,and its environmental attitudes and awareness is particularly important.In order to let the public know the environmental condition of heavy pollution industry,Ministry of Environmental Protection announced in September 14,2010 the "guide to environmental information disclosure of listed companies"(Draft),for the 16 categories of heavily polluting industries to disclose the annual environmental report on the environmental protection department and the company's website,the disclosure of environmental information in order to reduce the degree of information asymmetry between the enterprises and the public.At the same time,the enterprises will reveal to the public's own environmental problems,accept supervision at any time,to ensure that enterprises conscientiously fulfill their environmental responsibilities.The pharmaceutical industry is heavily polluting industries listed,but not as good as coal,metallurgy and other heavy industry long-term exposure to public view,but not exposure does not mean there is no problem,and for the particularity of pharmaceutical production,the severity of the problem of environmental pollution is even higher than the traditional heavy industry,therefore,it is important to study the environmental information disclosure look.