Research On Quality Evaluation Of Environmental Information Disclosure Of Listed Companies In Building Materials Industry

In the past decade,the rapid development of China's economy has caused a series of serious environmental pollution phenomena.Water pollution,air pollution,and waste pollution problems have followed.The ecological environment has been severely damaged,which has seriously affected people's health and Daily life.At present,the Chinese government,relevant departments and the people have focused their attention on sustainable development,and an enterprise as a market subject should bear corresponding environmental protection responsibilities for achieving sustainable development.Environmental information disclosure means that companies report their performance to the report users one of the important responsibilities of environmental protection and other related social responsibilities plays a vital role in ecological environmental protection and social and economic development.Listed companies in the building materials industry are typical heavy polluting enterprises in China and an important support for the development of the construction industry and national infrastructure.Based on this,this article takes listed companies in the building materials industry as an example to study the quality of their environmental information disclosure.First,the paper reviews and sorts out a large number of domestic and foreign literature on environmental information disclosure models,content,influencing factors,and quality evaluation,and elaborates on the relevant concepts,theoretical basis,and institutional background of environmental information disclosure by domestic and foreign companies.Secondly,it researches and analyzes the current situation of the environmental information disclosure of 61 listed companies in the building materials industry and finds out the existing problems.Once again,it clarifies the necessity,evaluation principles and evaluation methods of building an environmental information disclosure quality evaluation system for listed companies in the building materials industry.Through combing the relevant laws and regulations on environmental information disclosure and relevant domestic and foreign guidelines,the evaluation indicators applicable to the building materials industry are screened out and adopted.The analysis method further builds an environmental information disclosure quality evaluation system.Finally,based on the evaluation system,Beixin Building Materials Group Co.,Ltd is used as examples to implement the established environmentalinformation disclosure quality evaluation system,so as to achieve the purpose of applying the system and verifying the quality evaluation effect,and proposed corresponding improvement suggestions for the problems found.