Research On Environmental Information Disclosure Of Listed Companies In China's Energy Industry

In recent years,the problems of waste of resources,greenhouse effect and smog in our country come one after another,and environmental issues cause the attention of the whole society.Environmental information disclosure is an important aspect and system guarantee of environmental protection activities,which helps promote enterprises to fulfill their environmental responsibilities better.The disclosure of corporate environmental information has been paid more and more attention,becoming an important link between the environment and businesses.Energy industry is the lifeblood of our national economy,as a pillar industry in our country,the energy industry provides resources support to our country to promote economic growth.At the same time,the energy industry also brings great environmental pollution problems and a greater responsibility of the environmental problems.There are still many problems in the environmental information disclosure of China's energy industry,and there is still much room for improvement in the disclosure level.The article focuses on environmental information disclosure in the energy industry,selects two major industries,coal and petroleum in China's energy industry,take the three perspectives of disclosure content,approach and quality as starting point which is based on a comparative perspective.First of all,compare and analyze the disclosure methods and contents of environmental information in the coal and petroleum industries,sums up the status quo of the energy industry,analyze the problems,find that China's energy industry has a single disclosure method with poor comparability and lacks website disclosure;in the disclosure content,there is more comprehensive and low scattered content,lack of systematic and normative,disclosure content is not comprehensive,textual description is mostly.Secondly,after summarizing the characteristics of environmental information disclosure contents of listed companies in China's energy industry,the content analysis method was used to construct an evaluation system for environmental information disclosure quality in the energy industry,then measure and compare the quality of disclosure of environmental information in the two industries,and select typical companies as case studies in order to summarize the status of industry disclosure more clearly,concluding that the quality of environmental information disclosure in the energy industry in China is generally low,the content of effective values is low,there is a lack of third-party assurance,and reliability is insufficient.Finally,put forward suggestions from the government level,enterprise level and social level,promoting the improvement of environmental information disclosure in the energy industry in China.