Research On Quality Evaluation And Optimization Of Environmental Information Disclosure Of Tangshan Sanyou Chemical Co.,Ltd.

Since the reform and opening up,China's economic strength has significantly increased,and the living standards of the people have significantly improved.The accompanying environmental pollution problems have become increasingly serious.As the main source of environmental pollution,enterprises have become the focus of attention of the public and the government.Environmental information disclosure is an important means for the government and the public to monitor the environmental behavior of enterprises.It is an important part of corporate information disclosure,and it is very important for corporate environmental pollution control.In 2010,the“ Guidelines for Environmental Information Disclosure of Listed Companies ”announced by the Ministry of Environmental Protection defined the petrochemical industry as the top of the 16 th largest polluting industry in China.And practical significance.Tangshan Sanyou Chemical Co.,Ltd.is a key chemical enterprise in Hebei Province and a well-known enterprise in the soda ash and chemical fiber industries in the country.Its production process has a significant impact on the environment.This article is divided into seven parts.The first part is the introduction,which mainly introduces the research background and significance of this paper,sorts out the related research on the motivation and disclosure content of environmental information disclosure at home and abroad,and puts forward the research content,research method and research structure framework based on the review of the research status at home and abroad.And innovations and limitations.The second part is the definition of concepts and related theories.It mainly defines the concepts of environmental information disclosure,environmental information disclosure methods,environmental information disclosure content,and environmental information disclosure quality.It also introduces sustainable development theory,information asymmetry theory,and stakeholders.Theory and corporate social responsibility theory.The third part is the analysis of Tangshan Sanyou Chemical's environmentalinformation disclosure status.It analyzes the status of Tangshan Sanyou Chemical's environmental information disclosure from three aspects: introduction of Tangshan Sanyou Chemical Co.,Ltd.,environmental information disclosure methods,and environmental information disclosure content.The fourth part is the construction of Tangshan Sanyou Chemical's environmental information disclosure evaluation system.Based on the "Environmental Information Disclosure Measures" and other environmental information disclosure laws and regulations,it assigns weights to the Tangshan Sanyou Chemical's environmental information disclosure quality in the ten years from2008 to 2017.The quality of its environmental information disclosure is evaluated.The fifth part is the analysis of the quality problems and reasons of environmental information disclosure of Tangshan Sanyou Chemical.By analyzing the financial report and social responsibility report of Tangshan Sanyou Chemical in the ten years from 2008 to 2017,it is found that although its environmental information disclosure has been continuously improved,there are still forms of environmental information disclosure.Issues such as irregularity,incomplete content,and poor initiative,explore the internal and external causes of the problem.The sixth part is the suggestions for optimizing the quality of Tangshan Sanyou Chemical's environmental information disclosure.It proposes optimization suggestions for the problems and causes of environmental disclosure of Tangshan Sanyou Chemical,with a view to improving the quality of environmental information disclosure of Tangshan Sanyou Chemical.The seventh part is the conclusion and enlightenment of the study.Through the case study of the environmental information disclosure of Tangyou Sanyou,the research conclusions are drawn and the industry enlightenment is derived for reference by other companies.There are two aspects of innovation in this article.First,the research method is novel.This article uses a combination of case analysis and normative analysis to analyze the environmental information disclosure of Tangshan Sanyou Chemical Co.,Ltd.Second,the research perspective is unique.Most scholars prefer to study therelationship between the quality of environmental information disclosure and the internal and external environment of enterprises.This article focuses on the problems of the content and form of environmental information disclosure of Tangshan Sanyou Chemical Co.,Ltd.Through a case study of the environmental information disclosure of Tangshan Sanyou Chemical Co.,Ltd.,this paper draws the following conclusions: First,the quality of environmental disclosure of Tangshan Sanyou Chemical is affected by multiple internal and external factors.The quality of corporate environmental information disclosure is affected by internal and external factors such as corporate financial profit status,corporate environmental information disclosure talents,senior management environmental information disclosure consciousness,environmental information disclosure laws and regulations,environmental information disclosure theory system,and external supervision of environmental information disclosure.Second,the quality of environmental information disclosure by Tangshan Sanyou Chemical is relatively low.According to the results of Tangshan Sanyou Chemical's environmental information disclosure rating system,it can be seen that the overall score of Tangshan Sanyou Chemical's environmental information disclosure is distributed between 50-80 points,and most of them are concentrated in Class C,even in the three years of 2009,2012,and 2014.The quality level of environmental information disclosure has not yet reached the eligibility criteria.Third,the quality of environmental information disclosure of Tangshan Sanyou Chemical Industry has gradually improved.With the country's continuous emphasis on the issue of corporate environmental information disclosure,the level of corporate environmental information disclosure is gradually increasing,and the quality of environmental information disclosure has improved.