Analysis of Environmental Information Disclosures of Listed Firms in Building Materials Industry Based on EVA Perspective

To fully implement sustainable development, enterprises should take corresponding responsibilities, especially heavy polluting enterprises with great impact on the environment. Based on this, this article to building materials industry as the research object, with its annual reports in 2012-2016 listed companies as research samples, social responsibility report and other data, using the content analysis method to pick up the useful part of the study sample, and on the basis of predecessors' research to set up the environment information disclosure index to measure the quality of environmental information disclosure of enterprise; Empirical analysis is used to analyze the relationship between enterprise environmental information disclosure index and enterprise EVA value. The results showed that the environmental information disclosure of Chinese building materials industry not only has a positive effect on the current value of EVA, will be a positive impact on the next EVA value, indicating that companies have to environmental information disclosure of intrinsic motivation, the government should carry on the reasonable guide the raise the level of corporate environmental information disclosure.