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，本文在专家研究的基础上再次深入分析重污染产业上市企业的环境信息披露现象，以7大重污染行业150家上市公司为前提，分析其环境信息披露现象，进而得到真实结果和处理对策。本文利用筹集有关数据包含招股说明书、年报、社会责任报告、财务报表和附注等，在此基础上整理归纳分析这些公司环境信息披露情况和不足，重点研究上述问题出现的因素和处理方案。笔者认为，为了使我国环境信息披露制度更加健全，需要加强公司开展环境信息披露的观念、规范具体的披露内容、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.....................................................II1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...........................................21.2.1国内研究情况.........................................21.2.2国外研究现情况.......................................31.3研究的内容和方法..............................
