Study On Environment Accounting Information Disclosure Of Heavy Polluting Industries

Environmental awareness increases with the worsening global environmental problems recent years. As the protagonist of the economic tide, enterprises have an inescapable responsibility for the environmental pollution in their creation of wealth. As people can only get information disclosed by companies to know the environmental behavior enterprises did, the study of environmental accounting information disclosure is very meaningful. At present, environmental accounting research has been relatively mature in the world. But our country started relatively late in the aspects of the study with current constraints of productive forces, both of the development of environmental accounting theory and practice are still at the exploration stage, and the combination of theory and practice is not very close as well, which can’t meet the needs of information demanders.This paper is to focus on the study of environmental accounting information disclosure. Because heavy polluting enterprises are the focus of attention to have an impact on the environment while listed companies are advanced and representative among enterprises in china, taking listed companies of heavy polluting industries as the sample to study has a very important significance.This article attempts to take282listed companies of heavy pollution industry for the samples to study environmental accounting information disclosure of enterprise by manually collecting relevant information from annual reports, social responsibility reports and environment reports of the companies from2010to2012. Combined with statistical analysis from both of the qualitative and quantitative perspectives,the article takes the method of normative research.On the basis of summary of both domestic and foreign environmental accounting information disclosure framework literature, the author defines the concept, analyses related theoretical basis and discusses the mode, content and form of information disclosure.Then, the author focuses on the environmental accounting information disclosure condition at the present stage in China, summarizes several problems and analyses the reasons behind, and at last, puts forward the countermeasures.This paper is divided into five parts.First of all, this paper introduces the background and meaning of the research before making the literature review of the environmental accounting information disclosure framework both at home and abroad.After that, this part briefly introduces the contents and methods of this study with illustrating both of the innovation and deficiency of this article.The second part summarises the environment accounting information disclosure. After introducing the concept of it, the author takes sustainable development theory, externality theory, asymmetric information theory and the theory of new institutionalism as the theoretic foundation and analyses different causes for the discloure. At last, this issue organizes the framework by the mode, content and form of environment accounting information disclosure.The thired part shows the current situation on environment accounting information disclosure of listed companies in heavy polluting industries. After the above introductions and analysis, the author departs Shanghai A-Share heavy polluting Listed Companies into16groups according to their main business. The author collects the information of the listed companies by their annual report, social responsibility report and environment report by means of statistical analysis to show the status of this kind of information disclosure in China according to the disclosure modes, content and forms through different views such as year and industry.The fourth part shows the problems and cause analysis of environmental accounting information disclosure. After the statistics of the present situation of sample companies in heavy pollution industry of our country, problems combined with theoretical analysis of the reasons behind have been put forward.At last the article proposes the countermeasures to perfect the disclosure. Basis on the dissect for the reasons mentioned above, this issue proposes a comprehensive framework idea for environmental accounting information disclosure. We need to struggle from enterprise internal construction, the state administrative supervision and social interest related parties three aspects to improve the quality of disclosure.On basis of the statistics of the sample companies from2010to2012, this article finds problems such as:optional disclosure mode, poor information comparability; empty content, poor continuity and quality; casually forms which are lack of integrity; unbalanced disclosure between different industries; lack of environment auditing, etc. Then, the author tries to find the reasons and puts forward the countermeasures from the enterprise itself, policy formulation department and other relevant social groups three aspects to improve the environmental accounting information disclosure in China.