The Research On The System Of Environmental Information Disclosure Of Enterprise

With the economic development, the environment pollution has become serious. Every year, the loss caused by pollution reaches50000million, which is received government’s high attention. Government makes environment-protect as the basic policy of country, encourages people to reduce resource expenditure, protect environment and makes some laws. According to estimate by environment department,80%of environment pollution comes from enterprise. As the main body causing pollution, enterprise should be responsible for harnessing Pollution. The necessity of protecting environment and environment information’s importance for enterprise’s and social sustainable development adequately reflect the necessity of studying environmental information disclosure. Based on Chinese present situation, it is benefit for standardizing disclosure to study environmental information disclosure.At present, the system of environmental information disclosure of enterprise has been established in China in a certain extent, but it is need to be imperfect comparing with developed countries. Based on the insufficiency of the legislation and the practice, this thesis discusses the environmental information disclosure of enterprises and how to improve the system of it in our country. Certain methods such as deductive, induction, normative analysis, positive analysis and comparative are used in the thesis. First of all, it introduces the purpose and significance of the chosen topic and sorts out the present research at home and abroad, so that the research approach is worked out. In the next place, firstly clarifies the meaning of information and environmental information, which leads to the concept of environmental information disclosure, then defines the system of environmental information disclosure of enterprise. In order to further explain the environmental information disclosure of enterprise is the obligation, the thesis proposes the theoretical basis of disclosure, mainly including the theory of environment right-to-know, enterprise social responsibility. Based on above consideration, through analyzing the necessity of environment information disclosure of enterprise and referring to several nations’research and practice, the thesis summarizes several weak points of our country, including the deficiency of primary law, the narrow disclosure scope, the lack of legal liabilities and so on. Finally, in the light of the existing question of china, the author tries to construct the system of environmental information disclosure of enterprise from the subject, the content, the procedure, the legal liabilities, the relief and gives some advice according to the result of analyzing the environmental information disclosure of enterprise.