Environmental issues are symbiotic issues that accompany the development of human society.To deal with environmental issues in production and life and to prevent and control pollution in a timely manner,to improve the quality of environmental protection requires timely grasp of environmental information.The theoretical research and system of environmental information disclosure in my country started relatively late,and citizens are not very aware of their own rights,and they are not very emotional in obtaining environmental information.It is difficult for the government to timely supervise specific information such as the method,type,and content of corporate environmental information disclosure,and the timeliness of supervision is low.For this reason,the main force of promoting enterprises to disclose environmental information lies in the enterprises themselves.The disclosure of corporate environmental information is an important form of support for controlling the types,methods,and quantities of corporate pollutant emissions,environmental governance costs,environmental performance ratios,and social responsibility capabilities.This article focuses on the analysis of the mandatory disclosure of corporate environmental information,and explores the shortcomings that need to be improved in the environmental information disclosure of listed companies with relatively complete environmental information disclosure from the perspectives of the theoretical basis,actual conditions,safeguards,and regulatory paths of environmental information disclosure.And seek practical solutions and methods.Combined with the current efficient,clear and solid data statistical analysis,the environmental accounting information disclosure index is used to form a clear and intuitive actual situation of the environmental information disclosure of listed companies in the heavy pollution industry.Secondly,based on the public participation service system constructed by the government,enterprises,and the public on the basis of environmental information rights,it protects the public’s rights and interests in the disclosure process from the aspects of knowledge,decision-making,supervision,and relief of environmental information.The rights and obligations of disclosure are regulated and controlled by various behaviors during the operation of environmental information disclosure.Finally,the inadequate disclosure of corporate environmental information or the infringement of citizens’ environmental rights and interests are carried out from various regulatory channels such as administrative punishments and litigation,to explore the most effective remedies for safeguarding citizens’ legal participation rights at different stages. |