A Study on the Mechanism of Environmental Information Disclosure Oriented to the Construction of Ecological Civilization in China

Abstract

In the construction of ecological civilization, China has been paying attention to environmental issues, and environmental information in sustainability reports has become an essential element in the construction of ecological civilization. The study of environmental information disclosure is beneficial to the construction-of-ecological civilization system and contributes to the “double carbon” goal. This paper constructs a theoretical system based on the Pigou tax, Coase’s theorem and labor value theory. By analyzing the “rights, responsibilities and benefits” of different stake-holders and defining the supply and demand for environmental information disclosure, we obtain a logical framework for environmental information disclosure in the construction of ecological civilization in China, laying a theoretical foundation for subsequent research and facilitating the prospect of carbon-information-disclosure theoretical research.