绿色作为中国五大发展理念之一，已成为企业未来发展的必然趋势，而企业的绿色发展需要绿色信息来反映其绿色表现，为其发展提供决策依据。目前中国企业对绿色信息的认识不足，还没有正式开展绿色信息的建设工作，尤其是企业环境表现方面的相关信息很少，导致企业对自身绿色表现缺乏正确认识，也影响了企业绿色信息的披露。中国企业进行绿色信息披露的少，披露的信息量也很少，披露方式不规范，难以满足政府监管、公众监督及投资者的需求。 本文针对中国企业目前绿色信息几近空白的现状，分析存在的问题及问题产生的关键原因，澄清企业开展绿色信息建设与披露工作的一些重要理论和实践问题，提出中国企业绿色信息的管理机制、建设方法，披露制度及监控体系，为企业绿色发展政策和决策的制定提供参考。 本文基于绿色经济理论提出绿色信息的概念，区别于过往研究的环境信息或绿色会计信息，企业绿色信息应包含企业经济表现、自然环境表现及社会环境表现各方面信息。从绿色经济与环境经济学理论出发，研究需要从哪些方面统计和建设企业绿色信息；从社会责任理论、环境规制及公司治理理论出发，分析影响企业绿色信息披露可能的多种因素，并探讨强制性披露、自愿性披露以及市场化手段三种披露制度对企业绿色信息披露产生的影响，发现不同规制手段将对企业绿色信息披露产生不同的影响，外部压力尤其是行政和法律要求等强制性手段比企业管理者的社会责任等内部动机对企业绿色信息披露影响更大。 本文选取中国部分上市公司以及河北省国家重点污染监控企业两组样本实证研究其绿色信息建设和披露情况。通过对758家上市公司在社会责任报告及环境报告中披露的绿色信息进行整理与分析，研究发现在自愿性披露制度下，上市公司披露的有效绿色信息少，且存在披露内容零散、披露方式各异，数据不规范等问题，这些问题严重影响了披露的绿色信息的质量和使用价值。对河北省730家国家重点监控企业在自行监测年度报告中披露的绿色信息进行分析发现，在强制性披露制度下，这些企业中有67.4%严格按照国家相关文件的规定披露了国家强制披露的信息。但由于相关规定要求的指标少，仅涉及企业环境污染方面，这些企业披露的绿色信息相对片面。可见，强制性披露制度下国家重点监控企业的绿色信息披露表现优于上市公司，强制性披露制度比自愿性披露制度更利于提高目前中国企业的绿色信息披露水平。 本文从企业角度，基于绿色信息的概念、以对企业绿色表现进行直观和重点反映为目标，为中国企业提出绿色信息的内部管理机制及具体的建设方法，为其开展绿色信息建设与披露工作提供一定参考。国家应建立以行政法律法规等强制性披露手段为主导的披露制度，对企业绿色信息建设与披露工作提出明确规范的要求，并建立监管与惩罚机制，严格执行相关要求，强制要求企业披露关键性的绿色信息。同时以市场化手段作为引导，鼓励企业提高自身绿色信息建设与披露的能力与水平，主动披露其他非关键性绿色信息。

As one of five major development concepts in China, green has become an inevitable trend for the future development of enterprises. The green development of enterprises needs green information to reflect their green performance and provide decision-making basis for their development. At present, Chinese enterprises lack understanding of green information and have not yet officially launched the construction of green information. In particular, the relevant information on enterprise environmental performance is few, resulting in the lack of proper understanding of the company’s green performance and the disclosure of enterprises green information. Few Chinese enterprises make green information disclosure, and the amount of information they disclose is very small. The disclosure method is not standardized, and it is difficult to meet the needs of government supervision, public supervision, and investors. This paper aims at the near-empty status quo of Chinese enterprises green information, analyzes the existing problems and the key reasons for the problems, clarifies some important theoretical and practical issues for enterprises to carry out green information construction and disclosure, and puts forward the management mechanism, construction method, disclosure system and monitoring system of green information for Chinese enterprises, provides reference for enterprises making the formulation of green development and decision-making. Based on the theory of green economy, this paper puts forward the concept of green information, which is different from the environmental information or green accounting information. The green information of an enterprise should include information on corporate economic performance, natural environmental performance, and social environmental performance. From the perspective of social responsibility theory, environmental regulation, and corporate governance theory, this paper analyzes the various factors that may affect the green information disclosure, and discusses how the three disclosure systems of mandatory disclosure, voluntary disclosure, and market-oriented measures affects the corporate green information disclosure, and found that different regulatory measures will have different impacts on corporate green information disclosure. External pressures especially mandatory methods, such as administrative and legal requirements have a greater impact on corporate green information disclosure than the internal motivations such as social responsibility of enterprise managers. This paper selects some listed companies in China and national key pollution monitoring companies in Hebei province as two samples to empirically study their green information construction and disclosure. This paper collates and analysis the 758 listed company's green information disclosed in the social responsibility reports and the environmental reports, the study found that under the voluntary disclosure system, listed companies disclosed less effective green information, and disclosures are scattered and nonstandard. These problems have seriously affected the quality of green information disclosure and its use value. This paper analyzes the green information disclosed by the 730 national key pollution monitoring companies in their self-monitoring annual reports, found that under the mandatory disclosure system, 67.4% of these enterprises have disclosed information which is required by the government in relevant documents. However, the indicators required by relevant regulations is a small part, merely focus on the environmental pollution of enterprises, the green information disclosed by these enterprises is relatively one-sided. Obviously, under the mandatory disclosure system, the performance of green information disclosure by the national key pollution monitoring companies is better than listed companies, and the mandatory disclosure system is more conducive than the voluntary disclosure system for Chinese enterprises to improve their level of green information disclosure. From the perspective of the enterprise, based on the concept of green information, with the aim of directly and focally reflect the corporate green performance, this paper puts forward the internal management mechanisms and specific constructional methods of green information for Chinese enterprises, and provides them reference with green information construction and disclosure. The government should establish disclosure system led by mandatory disclosure methods, such as administrative laws and regulations, make clear and standard requirements for the green information construction and disclosure in enterprises, establish a supervision and punishment mechanism, strictly enforce relevant requirements, and force enterprises to disclose the key green information. At the same time, the market-oriented measures can be a guide to encourage enterprises to improve their own green information construction and disclosure capabilities and levels, and actively disclose other non-critical green information.