Research on the Chinese Enterprise Environmental Information Disclosure System

Abstract

Green development is the trend of current international economic development, and achieving green development is an inevitable requirement for a country to integrate into the international economic society. The enterprise environmental information disclosure system is an important means to urge enterprises to assume environmental responsibility and promote the green development of China's economy. In recent years, Chinese government has issued a series of regulations on environmental information disclosure to alleviate environmental problems, but these regulations have not achieved the expected regulatory effect. Research has found that the reasons for this problem include shortcomings in government environmental audits, limitations of environmental policies, and poor media oversight. Further research has found that China can currently improve the regulatory effect of corporate environmental information disclosure through some measures. Measures including improving the relevant laws and regulations of enterprise environ-mental audit, making up for the deficiencies of green credit policies, and establishing corporate environmental information sharing mechanism should be taken.