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Research on Environmental Information Disclosure of Corporate-The Core Stakeholder-based Disclosure of Environmental Information Research

Author: SongYuNing
Tutor: ZhangShiXing
School: Ocean University of China
Course: Accounting
Keywords: Environmental information disclosure Corporate life cycle Core stakeholders
CLC: F205
Type: Master's thesis
Year: 2010
Downloads: 265
Quote: 2
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Abstract


The importance of the environment for human self-evident. The deterioration of the domestic environment for all to see, and enterprise complete specification of the disclosure of environmental information enterprises to fulfill their social responsibility has become an important way to meet the information needs of the stakeholders; starting from the point of view of theoretical research, corporate environmental disclosure content an important part of corporate environmental information disclosure system, domestic scholars in environmental information disclosure also do more research, but the overall current situation is complicated, many perspectives, there is a certain distance of more mature compared to the foreign research, which shows that in this area, we also need to draw on the basis of the same time with the national situation to do to further improve. Domestic scholars have reached a consensus on the basic content of corporate environmental information should be disclosed corporate disclosure of environmental information should include two parts: environmental financial information and non-environmental financial information, including the two within the framework of many small; including study the introduction of the stakeholders to stakeholders using different criteria to classify environmental information disclosed on this basis. However, these studies did not form a clear system to stakeholders the criteria for the classification of non-uniform, selected basis with a greater degree of subjectivity, and did not take into account the specific circumstances of the different life cycle stages, the disclosure does not have for and integrity. The purpose of this paper is on the basis of previous studies, more scientific, objective standards divided into core stakeholders, through the analysis of the environmental information content drawn enterprise should disclose their needs, and fully reflects the different life cycle characteristics of the stage, in order to meet the needs of the corporate strategy formulation. In the paper, the author first to use literature, previous studies were reviewed and Commentary; determine core stakeholders select standard fuzzy comprehensive evaluation method in the fuzzy mathematics and expert survey drawn nine scoring standards, these standards further by AHP the various interests of the enterprise in different life cycle stages, the fraction of the level selected enterprise core interests in the face of the life cycle stages. The author of an interest of the enterprise stakeholders have carried out a full needs analysis, to come to the content of the environmental information they need, the last comprehensive and summarized for the enterprise to make a disclosure which environmental information content of the decision-making to provide valuable reference. The innovative point of this paper is two-fold, to stakeholders as a basis for corporate disclosure of environmental information is no longer simply starting from the point of view of the enterprise as a supply-side, and more focus on the demand side of the body. And select the core interests of stakeholders as a key disclosure objects, its benefit analysis obtained demand-oriented environment. Determine the company's core stakeholders choose to determine the company's core interests by the standard use of fuzzy mathematical methods, and then concluded with these criteria to select the core interests of stakeholders, and prioritizing not only enables enterprises to glance disclosure of environmental information objects and content verbosity decisions, but also conducive to the stakeholders more efficiently grasp of the environmental information to meet their own needs. Is the introduction of the corporate life cycle theory, separation throughout the life stages of the vague corporate environmental information disclosure research enterprises of different life-cycle stages of different strategies to select enterprises will face the core stakeholders, enterprise core interests and Life the cycle combined, to determine the content of the environmental information enterprise should disclose. This combination can increase corporate environmental information relevant strategic decision-making, and to make the environment more strategic. Businesses in dealing with stakeholders will change with the changes in the internal and external environment, should be the content of the environmental information disclosed will be more extensive, so the content listed in this article may not comprehensive enough and need to be in a later study further refinement.

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CLC: > Economic > Economic planning and management > Management of National Economy > Management of resources,environment and ecology
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