Study On Environmental Information Disclosure Of Pollution Industry Listed Companies In Jiangxi Provinc

"13th Five-Year Plan" put forward the "adhere to green development,efforts to improve the ecological environment" and many other recommendations on environmental protection.Jiangxi Province as a central region,although environmental protection work in recent years made positive progress,but some prominent environmental problems have not been effectively resolved,the obvious contradiction between economic development and environmental protection.Based on the enterprise in the environmental governance and an important role in the improvement of environmental quality,enterprises are not only the creators of social wealth,but also the leading manufacturers of environmental pollution.In this paper,on the basis of the scholars study continue to delve into the environmental disclosure of heavy pollution industry in jiangxi province,is conducive to both for the extension and deepen the study of environmental information disclosure provide reference and reference,and for the propulsion enterprises improve the quality of environmental information disclosure,in jiangxi province has theoretical and practical significance.This paper chooses 15 listed companies from 16 listed companies in Jiangxi province as the object of sample study,collects these company prospectus,annual report,social responsibility report and company website information.On this basis,this paper summarizes the environmental information of these companies Disclosure of the status quo,found that there are the following questions: First,the disclosure is still way to supplement the report,and did not make full use of the advantages of the Internet,disclosure of the lack of independence;Second,the disclosure time is not timely,mostly factual description,Lack of predictive information;Third,the disclosure of content is not comprehensive and non-financial information,the lack of comparability;Fourth,the disclosure of the lack of environmental information on the audit,reliability is difficult to protect.Based on the theory of legitimacy,impression management theory and information asymmetry theory,this paper analyzes the causes of these problems from three aspects: government,industry and enterprise.It is believed that due to the lack of clear environmental information disclosure regulations and regulations at this stage.Normative norms,making the government regulation is difficult to play a role,the lack of appropriate audit standards resulting in third-party audit difficult to carry out forensic work;heavily polluting industry competitive environment,the industry standard documents are not much,and the content of the environment for non-financial Requirements,affect the enthusiasm of the disclosure;internal management of the existence of impression management thinking,the lack of environmental professionals and environmental aspects of internal control makes the environmental information reliability isinadequate.Finally,this article based on the previous analysis of the relevant recommendations.At the government level,jiangxi finance,audit department shall formulate corresponding with the trial measures for environmental accounting and auditing standards,and guide to establish a third party environmental audit of accounting information,set up the special audit procedures;At the industry level,the trade association shall improve the regulations on environmental management in jiangxi province and strengthen supervision and guidance of industry associations.On the enterprise level,the consciousness of the need to improve the management of environmental information disclosure,enterprise website shall establish environmental or social responsibility column column,establishing and perfecting of environmental information disclosure of internal control system.