Abstract：Based on literature review and policy tracking,this paper provides a systematic theoretical interpretation of the motivation and driving mechanism of corporate environmental information disclosure,and reviews the development process and problems of corporate environmental information disclosure system.It is believed that the corporate environmental information disclosure in China started later than that of western countries,the corporate willingness is low to disclose its environmental information,the differences in the level of corporate environmental information disclosure are large,the marketization and socialization level of corporate environmental information is low,and the green-oriented transmission mechanism of environmental information disclosure is not perfect.It is necessary to expand the scope of enterprises that disclose mandatory environmental information,strengthen the construction of environmental information capacity of enterprises,improve the quality of environmental information disclosure,enhance the market-oriented application of environmental information,improve public participation and social supervision mechanism,and establish a government-led,enterprise-based,environmental governance system in which social organization and the public participate actively.
周五七. 企业环境信息披露制度演进与展望[J]. 中国科技论坛, 2020(2): 72-79.
Zhou Wuqi. Evolution and Prospect of Corporate Environmental Information Disclosure System in China. , 2020(2): 72-79.
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