Technical innovation has become an important approach to economic development and eco-environmental carrying capacity to meet grim environmental challenges. Environmental protection tax is key to green economic transformation, and provides opportunities for manufacturing industry in green harness and promoting performance.This paper, based on Porter hypothesis and China ‘s listed manufacturing companies' data from 2009 to 2020, establishes a regression model adjusted by stock option and executive package incentives,with technical innovation as mediation, which is used to verify the effects of environmental protection tax on manufacturing performance and technical innovation. Results show that environmental protection tax is notably positive with manufacturing performance at 1% level, suggesting the tax improves performance. Environmental protection tax pushes technical innovation to increase performance level. Technical innovation partially plays a mediation between its environmental protection tax and manufacturing performance, and stock option and executives package incentives play a negative mediation: the higher stock option and executive package incentives, the lower the manufacturing performance from environmental protection tax on technical innovation. Imposing environmental protection tax has initially gained achievements, providing references to further reform environmental protection tax and improve manufacturing performance level. This paper presents suggestions for governments on continuously optimizing environmental protection tax, providing policy and regime guarantee in boosting environmental protection and promoting manufacturing industry's green transformation and upgrade, and for manufacturing industry on fulfilling technical innovation, conducting green harness to reach a quality development.

Water information disclosure is an important factor for water-sensitive companies to send information to capital market and gain returns. Whether or how the companies disclose water information becomes a focus for government and stakeholders. This paper, based on Shanghai\|listed chemical companies data from 2016 to 2018, establishes a multiple regression model to study the impacts of enterprise features, internal management, financial status and external factors on water information disclosure. Results show that enterprise size, listed periods, capital intensity, gross capital returns, public supervision pressure are positively related to water information disclosure level, but board proportion and Tobin Q value are negatively related to it. Equity concentration, asset debt rate, equipment renewal rate and local economic level have no significant impact on it. This paper, aiming at increasing water information disclosure quality, presents suggestions on establishing water information disclosure system, optimizing internal management and financial status and intensifying external supervision.

This paper gives an introduction to Norway and China's big oilgas professional associations from qualifications, operation, relation to government, structures and services, and compares their management. Chinese associations, based on a strict qualification,are common in taking names, negotiable participation, and intensifying internal organization. Norway has flexible qualification,operates independently and locally structuring. The two countries share a wide service. References for China's oil gas professional associations are presented from expanding,independence, sub association, representativeness, services and planning.