Case Study On Environmental Information Disclosure In Nonferrous Metals Industr

Chinese enterprises are not only the main body of economic development,but also the largest source of environmental pollution.In order to achieve long-term development,enterprises should take the initiative to undertake corresponding environmental protection responsibilities and obligations and regulate themselves.Environmental information disclosure is a comprehensive feedback of the company’s environmental behavior and environmental performance,a link between the company and various stakeholders,and an important basis for solving environmental problems and formulating environmental policies.The tightening of national environmental protection policy makes the environmental information of enterprises become the focus of the government,the public and other stakeholders.The non-ferrous metal industry is an important basic industry of China’s national economy.The listed companies in this industry often have environmental pollution incidents and become an important source of environmental pollution.The listed companies in this industry should bear more responsibilities and obligations.Therefore,this industry is also concerned by environmental protection people.It is of great practical significance to analyze and study its environmental information disclosure.Based on the theory of sustainable development,this paper adopts the methods of literature research and case analysis.First of all,the status quo of environmental information disclosure of non-ferrous metal industry in the pollution industry is studied.Once again,the representative leading enterprise in the industry-Zhongjin gold company is selected as the case study object to elaborate the current situation of the company’s environmental information disclosure from the two aspects of disclosure methods and disclosure contents,and design the evaluation standard for the quality of environmental information disclosure.According to the standard,the level of environmental information disclosure during the sample period is evaluated,so as to find the problems existing in the enterprise’s environmental information disclosure,And find out the root causes of the problems from the inside and outside,and put forward corresponding countermeasures and opinions.It is found that the overall quality of environmental information disclosure in non-ferrous metal industry has improved year by year in recent years,but there are still problems.Based on the analysis of the environmental information disclosure and quality of Zhongjin gold company from 2015 to 2020,it is concluded that the enterprise will choose more disclosure channels to disclose environmental information in more detail after 2017.Although the enterprise is trying to improve the quality of disclosure,due to the imperfect environmental information disclosure system,the company’s lack of environmental responsibility,poor profitability in recent years and the audit of independent third parties,At present,there are still urgent problems to be solved in the disclosure work of enterprises.In order to further improve the quality of environmental information disclosure of Zhongjin gold company,attract the attention of high-quality customers and investors,and improve the value of the company,the paper puts forward relevant improvement suggestions.