Research On The Quality Of Environmental Information Disclosure Of Yutong Bus Co.LTD

Promote the construction of ecological civilization is the premise of the sound and rapid economic development of our country,General Secretary Xi Jinping said "it is necessary to properly coordinate the relationship between economic development and ecological environment protection,consciously promote green sustainable development",emphasizes the development of economy at the same time,to do environmental protection work,environmental information is gradually becoming one of the country and social public common focus.Environmental information disclosure is the main carrier for the outside world to obtain environmental information and clarify the performance of corporate social responsibility.The quality evaluation of the environmental information disclosed by enterprises can help stakeholders make more rational decisions,and is also an important propellant for green and sustainable development.In this paper,based on the related theory of environmental information disclosure to Yutong Bus Co.LTD as the research object,with the comparative analysis on the research method and content analysis,first of all,through the analysis of environmental information disclosure of the relevant literature,understand the environment information disclosure content,channel,influence factors and the quality evaluation and so on.Secondly,the paper analyzes the environmental information disclosure of Yutong Bus in its annual report and social responsibility report from 2011 to 2020,mainly from three aspects of environmental information disclosure channels,content and form,and further explores the existing problems and their causes.Then,combining with the industry characteristics and the actual situation of Yutong Bus,the quality evaluation system of environmental information disclosure is constructed,and the construction objectives,basis,principles and evaluation methods of the evaluation system are clarified,and the evaluation results are objectively analyzed by content analysis method.Finally,in order to improve the quality of Yutong Bus environmental information disclosure,suggestions are put forward from the aspects of content,channel and form,and supporting measures are put forward to ensure its application.The final conclusions are as follows: First,the overall quality of Yutong Bus environmental information disclosure is not high.The average value of the environmental information disclosure index from 2011 to 2020 is 54 points,and there are problems such as incomplete disclosure content,scattered channels,single form and insufficient voluntary disclosure.Second,the reasons for the low quality of Yutong Bus environmental information disclosure are mainly the imperfect corporate governance structure,the lack of environmental information disclosure talents,the imperfect theoretical system and laws and regulations,and the lax external supervision.Third,to improve the quality of Yutong bus environmental information disclosure level,put forward to improve disclosure content,channel,optimizing forms specification of countermeasures,and puts forward to perfect environmental information disclosure of the relevant laws and regulations,strengthen the third party audit supervision,perfect the internal governance structure and attaches great importance to the environmental disclosure of information talent such as security measures,In order to improve the quality of Yutong bus environmental information disclosure,but also to provide some reference for other companies in the industry.