Comparative Study Between The Enterprise Environment Report

With the advancement of technology and the improvement of productivity, human society in expanding the scope of their production activities also caused serious environmental problems. In today’s society, how to deal with the contradiction between environmental protection and economic development has become a common concern of all countries, to achieve sustainable economic development under the premise of protecting the environment has become a consensus among all countries, releasing environmental report is an important measure to enhance the protection of environment. Since70years of the20th century, the United States, Canada, Japan and other national government agencies and the accounting profession, undertook extensive research for corporate environmental information disclosure, a number of large multinational companies began to disclosure of corporate environmental information in the financial report. The form of corporate environmental reporting developed from the company’s initial annual report Notes to the development of today’s independent environmental report; industry involved in corporate environmental reporting expanded from the initial environment of heavily polluting industries to today’s all other industries; the disclosure mechanism of corporate environmental reporting changed from the initial mandatory disclosure to the coexistence of the mandatory and voluntary disclosure.Corporate disclosure of environmental information not only to enable businesses to strengthen environmental protection and better encourage enterprises to strengthen energy conservation, reducing energy consumption, enhancing environmental protection, not only to enable businesses to harvest economic benefits, better get a good social benefits, thus contributing to the enterprise sustainable development. This article is on the basis of the analysis and comparison of the development process and the legal system of corporate environmental reporting in China and Japan, by contrasting the typical corporate environment report reality in China and Japan, gaps and shortcomings of the analysis of corporate environmental reporting in our country at this stage and proposes corresponding improvement measures, thereby contributing to the listed companies in China to strengthen environmental protection and implementation of environmental responsibility. This paper first reviewed the domestic and international research on corporate environmental reporting and described the necessity of corporate environmental reports, proposed the theory of sustainable development, signaling theory as the theoretical basis of this study; then compared the Sino-Japanese enterprise environmental report on the differences in the development process and the legal system; compared the basic situation of the Sino-Japanese steel industry on the environmental report, and then China’s A Co., Ltd. and Japan’s B Corporation, two corporate environmental reports were compared to find gaps and the reasons for our businesses and corporate environmental reporting to Japan; finally, specific improvement measures for the improvement of corporate environmental reporting were given.