A Comparative Study Of Environmental Information Disclosure Between Chinese And Japanese Listed Companies

One of the severe challenges facing China in the 21st century is that while its economy is developing rapidly,environmental problems are becoming more and more serious.As a major polluter of the environment,enterprises should be responsible for the governance and restoration of the environment and the disclosure of the ecological environment balance.The disclosure of environmental information can reveal the utilization and governance of environmental resources.Environmental information more and more get the attention of stakeholders,they want to use the information to the enterprise business performance,make reasonable evaluation for credit,investment decision to provide important information,etc.At present,can the environmental information disclosed by Chinese enterprises meet the needs of information users?Can it affect their decisions?Based on the current situation of enterprise disclosure in China,this paper makes a systematic study of environmental information disclosure,which is helpful to promote normative environmental information disclosure.So far,Japan has formed a complete disclosure system for environmental information disclosure,which makes Japanese enterprises gain a very advantageous position in the international competition.Therefore,the development and experience of Japan in environmental information disclosure will play a significant enlightening role in China’s environmental information disclosure.Based on the environmental information disclosure of the contrast between China and Japan as the research topic,discuss the research and development of environmental information disclosure,the status quo of environmental information disclosure between China and Japan,our country enterprise environment information disclosure problem,cause differences,perfecting the information disclosure of the measures,through qualitative and quantitative analysis,combining theoretical and empirical evaluation of the characteristics of environmental information disclosure of listed companies in China,put forward should be given in perfecting legislation,public participation and guide the enterprise voluntary disclosure and strengthen the theory research of multiple aspects,such as to improve our country enterprise environmental information disclosure level.Intention in this paper,through literature research and case study,compare the differences on environmental information disclosure in China and Japan,and carries on the analysis,the theoretical research on the feasibility and practicability,give attention to two or morethings to build a little basis for the construction of environmental information disclosure system of our country.