| In recent years,frequent environmental accidents fraud of listed companies,environmental information,environmental scandals are frequent problems.Heavy polluting enterprises have become the most important environmental problems in manufacturing,strengthening of heavy polluting enterprises especially in environmental information management regulation of polluting listed companies,has become the effective way to promote the goal of public policy implementation China environmental governance.Environmental information management is the coupling of environmental governance and information governance.Listed companies through various forms of environmental information disclosure is an important way for the corporate social responsibility is the implementation of environmental governance.In fact,China’s listed companies especially the listed company environmental information pollution The overall level of governance is still in the initial stage.In the existing laws and regulations,environmental governance system of listed companies especially the deficiencies of environmental information governance,which has become a priority among priorities restricting the environmental governance of listed companies.This paper attempts to heavy pollution listed companies as an example,combing the relevant laws and regulations of environmental information disclosure,puts forward the system innovation of heavy pollution of environmental information of listed companies governance law in our country.The legal level,China has initially established environmental information disclosure laws and regulations system,but notin the securities law of environmental information listed companies mandatory disclosure system.Information disclosure of listed companies,especially listed companies in the annual report of heavy pollution corporate social responsibility report,environmental report system of environmental information disclosure standardization.Information evaluation,lack of theoretical construction of China’s environmental accounting,environmental performance indicators are not used Foot.The environmental information supervision,environmental inspection system abolished,not new alternatives effectively,leading to environmental information verification system.In reality there gaps,this paper study the deep reasons of environmental information governance dilemma.Comparison of advanced mode of environmental information governance of foreign listed companies and the legal system,and then put forward our country listed companies,especially the heavy pollution of environmental information of listed companies governance proposals to improve the legal regulation,the establishment of environmental information disclosure system of information,credit evaluation environment,environmental risk warning or qualification system,environmental verification of third party evaluation system.In order to promote China’s heavy pollution To improve the level of environmental information management,to protect the legitimate rights and interests of investors,to explore a new model of corporate environmental autonomy,to achieve the maximum protection of national environmental rights and interests. |