Research On The Quality Of Environmental Information Disclosure Of Listed Companies In The Chemical Fiber Industry

In recent years,with the rapid development of China’s economy,environmental pollution has become increasingly serious.According to statistics from the Ministry of Ecology and Environment in 2021,80% of environmental pollution problems are caused by enterprises,especially heavy polluting enterprises that have a significant impact on the ecological environment.Environmental information disclosure is an important way for companies to disclose their environmental protection obligations to the outside world.On the one hand,it can help information users make rational decisions,and on the other hand,it can help protect China’s ecological environment.This article collects and organizes literature and basic theories related to the quality of environmental information disclosure both domestically and internationally.It is found that there is relatively little research on the quality of environmental information disclosure in the chemical fiber industry,and domestic and foreign scholars mainly focus on empirical research,with less use of case study methods.Therefore,based on literature research and theoretical analysis,this article conducts a study on the quality of environmental information disclosure in China’s chemical fiber industry.First,we analyzed the contents of environmental information disclosure in the annual reports,prospectuses,social responsibility reports and environmental independent reports of 21 listed companies in the chemical fiber industry,and found that there were problems such as inconsistent disclosure methods,incomplete contents,and lack of guidance and effective supervision on the specific contents of disclosure;Secondly,by combining policy documents such as the "Guidelines for the Legal Disclosure of Environmental Information" issued by the Ministry of Ecology and Environment in 2022,as well as the current situation of environmental information disclosure in the industry,a quality evaluation system for environmental information disclosure of listed companies in the chemical fiber industry is constructed.The Analytic Hierarchy Process is used to assign weights to evaluation indicators at all levels;Next,taking Nanjing Chemical Fiber as an example,the environmental information disclosure quality evaluation system is applied to evaluate its environmental information disclosure quality,verify the feasibility and practicality of the evaluation system,and further evaluate the environmental information disclosed by listed companies in the entire chemical fiber industry in 2021;Finally,propose countermeasures and suggestions for the environmental information disclosure of listed companies in China’s chemical fiber industry,and provide practical guidance for the optimization of environmental information disclosure evaluation work of listed companies in the chemical fiber industry,which helps to meet the government’s demand for environmental supervision and the company’s own green and sustainable development needs.