On the Enterprises Environmental Cost Information Disclosure Mode——-Based on the Analysis of Aluminum Smelting Enterprises

摘要

In order to bring environment factor into the enterprises’performance evaluation and promote environmental conservation,there is no denying that enhancing environmental cost information disclosure is of great necessary．Environmental cost information chiefly contains monetary,non-monetary and descriptive information．Monetary information is the key of them,while the others are the supplementary．Enterprise environmental cost information can be disclosed dependently and independently．The fist mode is disclosing the environmental cost information in enterprises’annual reports，which is more convenient for the reporter but inconvenient for the reader to evaluate the enterprises’environment performance thoroughly since the information is dispersed．In contrast to the non-independent mode,independent environmental cost report can deliver more comprehensive and systematic information．This paper analyzes the mode and content of independent environmental report based on aluminum smelting enterprises to help implement the Guide on Environmental Information Disclosure of Listed Companies of Shanghai Stock Exchange released in May,2008