Study on Shandong Corporate Environmental Reporting System and Guidelines
|School||Qingdao Technological University|
|Keywords||Environmental Report Environmental Information Disclosure Guide Indicator System AHP Material flow analysis|
21st century has been called the \Since the United Nations' Universal Declaration of Human Environment, \Environmental movement to improve the environmental awareness of human society, the work of environmental protection from passive to active, that is, through the development of green industries, the production of green products, the implementation of green management, the establishment of green bank, to carry out green credit, green consumer guide, so that the economic growth and environmental coordination, effective protection of the ecological environment in order to achieve sustainable economic and social development. Information disclosure in the corporate environment, many enterprises in developed countries, especially the well-known multinational companies, forced the government, the public and the multiple pressures of market competition and its own development needs, from the 1970s on began to be disclosed in the financial statements corporate environmental information. After nearly 30 years of development, corporate environmental information disclosure form as the company has been the first annual financial report \report. Domestic corporate environmental information disclosure is still in its infancy. Due to lack of standardized, effective environmental reporting guidelines for the preparation of guidance, leading domestic enterprises to environmental information to the community and not less standardized, seriously affecting the external understanding of the enterprise, which restricts the communication between business and society in the country to promote enterprise Environmental reporting system is imperative. In this thesis, the \Shandong Province and guide corporate environmental reporting system of research, while selecting the Haier Group is the typical enterprise, for three consecutive years to carry out corporate environmental report preparation and dissemination. In this study, the first to adopt methods of material flow analysis of the material flow of the enterprise were analyzed; using AHP on the weight of each indicator project analysis and classification, from corporate profiles, environmental management, corporate environmental activities in six areas contents of the report to establish the framework and indicators to fully explain the process of production and operation of environmental information; This study also presents corporate environmental report prepared in the basic principles, the basic elements and workflow, and ultimately complete the Guoneishoubu corporate environmental reports Guide - \The results not only for Shandong Province to promote corporate environmental reporting system to provide technical guidance and prepared on the basis, but also for other regions of corporate environmental reports prepared to provide reference for our corporate environmental reporting system to establish the foundation. This thesis is divided into seven chapters: The first chapter analyzes the corporate environmental reporting system the main causes, discusses the project's research background and significance of the main contents of the proposed research and technology roadmap. The second chapter describes the corporate environmental reports, the basic concepts, functions and development stage, supporting environment reporting system analyzes the theoretical basis and is currently used on a variety of international environment-related guidelines for the preparation of the report. Chapter III of environmental reporting system developments at home and abroad were summarized on the domestic environmental information disclosure through analysis of the problems, come to our country must promote environmental reporting system conclusions. Chapter IV describes the preparation of Shandong Province's Corporate Environmental Reporting Guidelines related matters proposed environmental report should be used for information disclosure methods, the use of AHP guide index system was constructed, and the index classification. Chapter based on analytic hierarchy process to establish an index system, the use of environmental accounting, material flow analysis and other research methods, from corporate profiles, environmental management, corporate environmental activities in six areas constructed Guoneishoubu Environmental Report Guidelines - \Provincial Corporate Environmental Reporting Guidelines (Proposal). \Chapter 6 describes the \analysis, the domestic promotion of corporate environmental reporting regime. Chapter VII summarizes the results obtained in this study, on this basis, the proposed future direction of research and development priorities.