Research On Environmental Information Disclosure Mode Of Listed Companies In Heavy Pollution Industry

With the process of urbanization and industrialization, our society and the individual face increasingly serious environmental problems. Environmental accidents occur frequently in recent years, and the national common fog problem causes the attention of people from all walks of life. Enterprises as an important product of the industrial society, is not only the main creators of modern economic and social wealth, but also the main maker of contemporary environmental pollution. They should take the initiative to fulfill social responsibility and contribute to the sustainable development of human society. Therefore, to reduce environmental accidents, strengthening enterprise environmental responsibility and improving enterprise environmental information disclosure become a social focus.The development history of environmental information disclosure in our country is short, and has yet built a perfect system and mode. Environmental information disclosure of listed companies as the breakthrough point of the environmental problem has attracted more and more attention. But our environmental information disclosure mode still exists many problems, such as environmental information disclosure is not complete, disclosure content is not unified, the information disclosed is lack of quantitative indicators, etc. Therefore, exploring the effective quality of environmental information disclosure of listed companies will make it more effective and make the information disclosed meet the needs of stakeholders preferably. It also has important significance to our country’s sustainable development strategy, and it will be good for the solution of the global environmental problems and sustainable development of human society in the end.This text uses nearly hundred of listed companies of coal industry, steel industry and paper industry as samples, and investigate their environmental information disclosed in 2011-2013, and analyze the current situation, the existing problems and the reason of environmental information disclosure of listed companies of heavy pollution industry. At the same time, this text use BAOSTEEL as an example, summarizing its model leading role in the environmental information disclosure. Finally, based on BAOSTEEL’s outstanding achievements and the advanced experience of Japan in terms of environmental information disclosure, this text improve the environmental information disclosure mode, and puts forward related suggestions. Therefore, this article will be to provide valuable guidance for improving the level of environmental information disclosure of listed companies of heavy pollution industry, and have an important and practical significance for improving the environmental information disclosure mode and system, opening up a new perspective on the study of the Chinese environmental information disclosure.