Abstract:

In the area of enterprise environmental information disclosure, the design and construction of disclosure index is the basis of and key to the research. Based on the recent relevant classical documents at home and abroad, this thesis generalizes the development process of the design and construction of its index, demonstrating that the research perspective has experienced two stages, that is, from pollution disposition to environment prevention, and there are similarities and differences between domestic and international research. The investigation threshold of disclosure index gets broadened in the digital time. Moreover, the development of diverse assignment modes is a gradual progress as well. With its application range and limit, every mode of index will affect the conclusion of subsequent study. The examination of the design and construction of disclosure index shows how to approach internet disclosure and semantic analysis.