Study On Quality Evaluation System Of Environmental Information Disclosure In Iron And Steel Industry

In recent years,more than half of China has been plagued by fog and haze weather,which has become a threat to the people of the whole country and even to all mankind.As a high pollution industry,the steel industry should actively respond to the call of the state on environmental responsibility,and the quality of environmental information disclosure should be comprehensive and true.In order to standardize and guide enterprise environmental information disclosure,the Standing Committee of the National People's Congress,the State Council,the Ministry of Environmental Protection,the SASAC,the SFC and other government departments have formulated a number of regulations.It can be seen that it is imperative to establish the evaluation system of environmental responsibility letter quality for China's iron industry.It has far-reaching significance for the development of enterprises and society.Based on the summary and analysis of the relevant literature on the factors,methods,contents,consequences and evaluation of environmental information disclosure,this paper grasps the current research status of environmental responsibility information disclosure quality evaluation.By investigating the status quo of environmental information disclosure of 35 listed steel enterprises in Shenzhen and Shanghai Stock Exchanges,this paper analyzes the current situation of environmental responsibility information disclosure in China's steel industry horizontally and vertically.It is found that the types of disclosure carriers in China's steel industry are not fixed,the amount of disclosure is large,and the content of disclosure involves.Different aspects.In order to make a reasonable evaluation on the quality of environmental responsibility information disclosure in iron and steel industry,according to the current situation of environmental information disclosure in iron and steel industry and the current policy provisions,this paper uses content analysis method from four dimensions of environmental management information,environmental performance information,environmental law-abiding information and the occurrence of major problems information,as well as 35 comments.Price index constructs the quality evaluation index system of environmental information disclosure in iron and steel industry,and determines the scoring standard of brother index according to the nature of different indicators.The weight ratio of each index is calculated by AHP.This paper evaluates thequality of environmental information disclosed in the sustainable development report,social responsibility report and annual report of BG,HG and TG enterprises respectively by using the established evaluation system.The results show that the quality of environmental information disclosure of the three enterprises is generally low and needs to be improved.Finally,the article concludes that in order to improve the quality of environmental information disclosure,we need not only to improve the environmental awareness of enterprises,but also to increase the external supervision mechanism,such as strengthening the government supervision function and social supervision function,and comprehensively improve the quality of environmental information disclosure.