Research On The Quality Evaluation Of Environmental Information Disclosure In The Thermal Power Generation Industry

The industrial civilization has bought a rapid growth to Chinese economy,but also caused irreversible damage to the environment.In recent years,over-consumption of coals has brought severe haze weather to numbers of cities in China.Chinese thermal enterprises contribute approximately half amount of total country's annual consumption,pollutant emissions from power plants brings a significant environment pollution to the atmosphere.Therefore,it has an important practical significance of analyzing the environmental information disclosure of thermal power listed companies under the background of the continuous strengthening of government's executive force to the environmental protection policies and public awareness.On the basis of systematically combing the laws and regulations of environmental information disclosure in China and global evaluation system,this article uses the content analysis method to construct a quality evaluation system of environmental information disclosure.This system includes four principles(integrity,balance,readability and substantial)and two main types of evaluation contents(green operation and energy conservation and emission reduction)to evaluate the quality of thermal power industry,at the same time making a comprehensive assessment of the environmental information disclosure quality of Datang.This article find that the quality of overall environmental information disclosure has showed a progress trend,however it still has a gap between small and large companies.Although the quality of environmental information disclosure of Datang has located at the upstream level of the industry,but some disadvantage may emerge when compared with the leading enterprises in the industry.This article proposes that,at the enterprise level,thermal power listed companies should further enhance environmental awareness and enthusiasm of information disclosure;at the policy level,China should accelerate the construction of mandatory laws related to environmental information disclosure.Overall,the environmental information disclosure quality of China's thermal power industry will be improved by adopting this two-pronged strategy.