Research on Theoretical Basis of Enterprise Environmental Information Disclosure
At present,our biggest challenge encountered is the pollution of the environment,industrial pollution is the main reason of environmental pollution,and it is a useful way to disclose environmental information of enterprises. There are two kinds of information disclosure; they are mandatory and voluntary disclosure,viewed from the motivation point. But no matter what kind of information disclosure,enterprise environmental information disclosure has deep theoretical basis. There are two theoretical bases for the enterprise forced to disclose environmental information,one is environmental regulation theory,and the others is environmental public trust theory. Market failure is an important cause of environmental regulations on enterprises,and environmental public trust theory emphasizes environmental resources belong to all human. In addition,there are also two theoretical bases for the enterprise willing to disclose environmental information,one is the stakeholder theory,and the others is organizational legitimacy theory. The external motivation that the enterprise voluntarily discloses environmental information is the needs of stakeholders,and intrinsic motivation of voluntary disclosure is to obtain the legitimacy of the organization.