In the context of carbon peaking and carbon neutrality, corporate green behavior has attracted attention, and environmental information has become increasingly important. As enterprises with high emissions, high energy consumption, and significant environmental pressure, heavily polluting enterprises have brought about a series of environmental, resource, and social issues during their production and operation. Therefore, it is crucial to pay more attention to the environmental information status of heavily polluting enterprises. Taking Baoshan Iron & Steel Co., Ltd. as an example, the current status of its environmental information disclosure was examined, existing issues were identified. Relevant coutermeasures and suggestions are proposed for both the government and the enterprise itself based on these issues. The aim is to improve the quality of environmental information among heavily polluting enterprises, resolve the problems arising from environmental information asymmetry, and further promote high-quality development of these enterprises.

environmental information disclosure  /  Baoshan Iron & Steel Co., Ltd.  /  heavily polluting enterprises