Research On The Evaluation System Of B Company’s Environmental Information Disclosure From The Perspective Of Stakeholders

With the rapid development of China’s economy,there have been numerous environmental pollution incidents,which have seriously affected people’s health and their daily lives.China has paid growing attention to environmental issues.Since the 19 th National Congress of the Communist Party of China,the Central Committee of the Party has attached great importance to the socialist ecological development and issued various policies and regulations to improve the environment.Companies are players of the market.The environmental behavior of a company is of great concern to all stakeholders in the context of the current ecological development,especially that of the companies that cause heavy pollution.The disclosure of environmental information is a link between the company and its stakeholders and the quality of the disclosure of environmental information affects whether they can achieve a win-win situation.Therefore,companies should actively respond to the call of national ecological development,standardize environmental information disclosure,actively fulfill social responsibility,and meet the demands of stakeholders.The automobile manufacturing industry is characterized by large scale,high energy consumption and heavy pollution,which is not in line with the current background of green development in China,so it is imperative to improve the quality of environmental information disclosure in this industry.Through literature research,we review the research on stakeholders and environmental information disclosure by domestic and foreign scholars and summarize their research to lay a solid foundation for this paper.This paper takes Company B as the research subject,conducts a detailed investigation into its environmental information disclosure focusing on the perspective of stakeholders,constructs an environmental information disclosure evaluation index system,using the AHP hierarchical analysis method to determine the weight of each index and the implicit comprehensive evaluation method for comprehensive evaluation.Through longitudinal analysis and cross-sectional comparison study in the same industry,we found that although the overall disclosure of Company B is in the middle to upper level in the same industry and its disclosure quality is improving,there are still problems of too much subjectivity in disclosure,lack of reliability and failure to meet the needs of stakeholders.Based on Company B’s problem in environmental information disclosure,we put forward corresponding suggestions from stakeholders’ perspective.First strengthen the objectivity of environmental information disclosure;second ensure the reliability of environmental information;third improve the environmental information disclosure system.