摘要“十三五”规划提出了“坚持绿色发展，着力改善生态环境”等多项关于环境保护的建议。我国近年来环境保护工作虽然取得积极进展，但仍有一些环境问题没有得到有效解决，其中经济发展与环境保护的矛盾尤为突出。企业在环境治理与环境质量的提高中承担着重要的角色，企业不仅是社会财富的创造者，更是环境污染的首要制造者。为应对这种情况，本文在学者们研究的基础上继续深入探究重污染行业上市公司的环境信息披露问题，以7大重污染行业150家上市公司为基础，研究其环境信息披露问题，从而得出相关结论以及相应对策。本文通过收集相关资料，包括招股说明书、年报、社会责任报告以及财务报表及附注等，在此基础上整理归纳分析这些公司环境信息披露现状及问题，重点分析了问题产生的原因及解决措施。笔者认为，为了使我国环境信息披露制度更加完善，应当提高企业做好环境信息披露的意识、规范并统一环境信息披露的内容、加强独立第三方对环境信息的鉴证，对我国环境信息披露的发展提供助力。关键词：重污染行业；上市公司；环境信息披露；问题；对策ABSTRACTThe"13thFive-Yearplan"putforwardmanysuggestionsonenvironmentalprotection,suchas"greendevelopmentandeffortstoimprovetheecologicalenvironment".AlthoughChinahasmadepositiveprogressinenvironmentalprotectionworkinrecentyears,someoutstandingenvironmentalproblemshavenotbeeneffectivelysolved,andthecontradictionbetweeneconomicdevelopmentandenvironmentalprotectionisoutstanding.Enterprisesplayanimportantroleinenvironmentalgovernanceandtheimprovementofenvironmentalquality.Enterprisesarenotonlythecreatorofsocialwealth,butalsotheprimarymanufacturerofenvironmentalpollution.Onthebasisofthescholars'research,thispapercontinuestoexploretheissueofenvironmentalinformationdisclosureinheavypollutionindustry,whichisnotonlyconducivetothefutureexpansionanddeepeningoftheresearchonenvironmentalinformationdisclosure,butalsohelpstopromotethequalityofenvironmentalinformationdisclosure,andhastheoreticalandpracticalsignificance.Inresponsetothissituation,thispaper,basedon150listedcompaniesin7heavypollutionindustries,studiestheissueofenvironmentalinformationdisclosure,anddrawsrelevantconclusionsandcorrespondingcountermeasures.Onthebasisofcollectingthesecompanies'prospectus,annualreport,socialresponsibilityreportandthecompany'swebsiteinformation,thepresentsituationandproblemsofenvironmentalinformationdisclosureofthesecompaniesaresummarizedandanalyzed,andthecausesandsolutionsoftheproblemsareanalyzed.Thispaperholdsthatitisfeasibletoestablishthemandatorydisclosuresystemofenvironmentalinformationinheavypollutionindustry,toformulateguidingprinciplesofenvironmentalinformationdisclosure,andtoimprovetheawarenessofenvironmentalinformationdisclosurebytheenterprises,andtomakeanattempttodiscloseenvironmentalinformationandstrengthenenvironmentalprotectionbythethirdparties.Keywords:Heavypollutionindustry,Listedcompanies,Environmentalinformationdisclosure,Problems,Countermeasures.目录摘要....................................................................IABSTRACT................................................................II目录....................................................................31绪论..................................................................11.1论文研究的背景和意义...............................................11.1.1论文研究的背景..................................................11.1.2论文研究的意义..................................................11.2国内外研究情况.....................................................2...
