| Marxism reveals the foundation of the development of the nature,which is the constant conflicts and the common interests that together keep driving the development of everything.Corporation should take the main responsibility for the worsening environment since they are the main source for destroying the environment.The pursuit of profit maximization must be established on the premise of protecting the ecological environment The development of the economy should not be based on the pain of the nature,it should be based on the sustainable development strategy.To maintain a fine state of the eco-environment is one of the utmost important tasks today.Nowadays,with the development of the economy,our living standards are keep improving,but the costs for development is the clean air and the blue ocean.The serious environment issues,such as the polluted air and the contaminated river,have raised great attention.For a long time,the environmental issues are the hot topic for all the media in China,the sustainability of the nature is facing great challenges.The latest general provisions of civil law claims the importance of "green principle" that the corporate must conserve resources and protect the environment.The green principle is not only aligned with the constitutional requirements for protect the environment,but also aligned with the sustainable strategy that highlighted by the Communist Party of China(CPC).To level up the concept of the conservation of environment into civil law shows the importance of the notion.One of the five major development concepts brought by General Secretary Xi in the fifth Plenary Session of the 18th CPC Central Committee is the green principle.Green principle is a strategic principle that combines opportunities and challenges,it pays attention to solve the problem of harmonious development between man and nature.It has distinct characteristics of the times.Nowadays,based on the present situation of China,the development of the corporation is based on the devastation of the environment,and corporations are unwilling to fulfill their duties.How does the America corporations perform in the part of the environmental information disclosure?For the fortune 500 companies,what would the situation be like?Are different corporations with different level of annual income tend to disclosure the same level of environmental information?What would the correlation looks like among different category of corporations?Would the conclusion remain the same compared to Chinese corporations?First of all,this study presents the background irnformation concerning this research,it clears the meaning of corporate social responsibility and corporate environmental responsibility.Based on theories like information asymmetry theory,stakeholder theory,this research,this paper illustrates the factors influencing the disclosure of enterprise environmental information and the motivation of disclosure.For the corporation,to disclosure the environmental can enhance the overall image and the reputation of the corporation.Government can also benefit from the corporation disclosure environmental information since it reveals the weakness of the laws,and government can make adjustments based on the information disclosed.The whole society can also benefit from the environmental information disclosure since the more conducive to the collective interests of the public,the more conducive to the promotion of the overall environmental goodwill of the society.Secondly,on the basis of the 2017 annual "fortune" magazine's top 500 U.S.corporate annual report and social responsibility report as a sample,this paper adopted 14 indicators developed by the EPA environmental disclosure index evaluation system to construct the analysis model,by engaging empirical analysis to examine the relationship between annual income and environmental information disclosure.Eventually,this research present the implications of the study for our country,with several advice being provided to better improve corporation's environmental information disclosure in China,at the same time,this study optimizes the relevant system of environmental information disclosure in China.It provides a new basis for the improvement of China's relevant laws and regulations,and provides data support and theoretical material for our subsequent research on corporate environmental information disclosure,providing new ideas and new research methods for our related research. |
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