Analysis and Suggestions on the Causes of Listed Companies'Mandatory Environmental Information Disclosure Obligations
On the basis of clarifying the concept of mandatory environmental information disclosure obligations of listed companies,this paper analyzes the contradictions existing in the current mandatory environmental information disclosure system of listed companies,summarizes the views of invalid disclosure and no cause,proposes to discuss the environmental information disclosure obligations of listed companies by information,and proposes to distinguish between environmental descriptive information,environmental evaluation information and environmental predictive information.Descriptive and evaluative environmental information with quantifiable and qualitative characteristics will be included in the mandatory information disclosure system,and the value judgment of the results of different interests will be prescribed by law,so as to achieve the purpose of mandatory environmental information disclosure obligations of listed companies.
environmental information disclosuremandatory information disclosure obligationsclassification of environmental information
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