Study On Legal Issues Of Environmental Disclosure Of Listed Companies

In recent years,as China has continuously strengthened its emphasis on environmental protection through various policies,public awareness of environmental protection has gradually increased.Listed companies in China,especially some heavy-polluting industries,still have frequent environmental protection accidents and serious damage to the public environment.One of the reasons is that China has not established a perfect environmental information disclosure system for listed companies,and listed companies have not placed environmental protection on the same important position as pursuing economic benefits.As leading enterprises in various industries that possess a large amount of social capital resources,Listed companies should play their own leading role in driving social responsibility for environmental protection.At the same time,listed companies should fulfill their statutory obligation on disclosing information and disclose environmental information.At this stage,China's Securities Law has greatly strengthened the requirements for information disclosure,and environmental information disclosure should be improved and regulated as an important part of it.This article discusses in depth the legal issues related to the environmental information disclosure system of listed companies,with listed companies as the main subjects.The entire text divides into five chapters.The first chapter is an introduction,which introduces the background of the topic selection,the current research status of domestic and abroad,research content and methods,etc.The second chapter is an overview of the environmental information disclosure system of listed companies,summarizing related concepts and legal attributes,and commenting on the relevant theoretical basis of the system and the necessity of establishing the system in China;The third chapter introduces the legislative practice of foreign environmental information disclosure and draws the value from it;The forth chapter summarizes the current status and problems of the implementation of the system in China by studyingthe content of the annual report of listed companies.The fifth chapter is based on the previous research,and proposes to improve the environmental information disclosure system of listed companies in China.By studying the basic theory of environmental information disclosure system and domestic and international legislation and practice,this paper analyzes the deficiencies in the legislation and practice of the environmental information disclosure system of listed companies in China,and proposes a preliminary idea to improve the environmental information disclosure system of listed companies,including: establishing reasonable and standardized forms of environmental information disclosure for listed companies,clarifying the scope and content of disclosure,improving supervision,accountability and incentive mechanisms,etc.,with a view to proposing feasible implementation suggestions for the construction of environmental information disclosure systems for listed companies in China.