Abstract:This paper selects the unbalanced panel data from 2009 to 2013 of Chinese listed companies in heavy pollution industries as a sample, and develops corporate environmental information disclosure index based on content analysis of social responsibility reports of listed companies, then empirically examines how the factors of corporate characteristics and industrial competition attribute such as corporate scale, profitability, financial leverage, etc. affect corporate environmental information disclosure. The results show that corporate scale and profitability are both positively correlated with corporate environmental information disclosure, and the companies in large scale with excellent profitability tend to disclosure more environmental information, while corporate financial leverage has no impact on corporate environmental information disclosure. Moreover, this paper finds that the companies of monopolistic industries have higher levels of environmental information disclosure than that of competitive industries. Therefore, environmental control should combine with the attribute of industrial competiveness, and environmental legislation, environmental supervision system and guide on environmental information disclosure should be improved.