Analysis Of Environmental Accounting Information Disclosure From The Perspective Of Low Carbon Economy

Since reform and opening up,China has persisted in paying attention to economic construction,but behind the rapid economic development,there is the increasingly prominent environmental problem.In order to solve this problem,the state has taken series of relevant laws and regulations to protect environment and measure related governance.In the "13th Five-Year" plan,the target of low carbon development was determined,and the national carbon emission trading market was started in 2017.Facing the requirements of energy saving,emission reduction and low carbon environmental protection,environmental accounting information’s disclosure is not ideal.This paper takes the listed company of paper making industry as an example,analyzes the present situation based on the low carbon economy perspective,and studies the factors that affect the disclosure level of environmental accounting information,and puts forward some relevant suggestions,hoping to improve it.Firstly,this paper introduces the relevant concepts of environmental accounting information disclosure and related theories applied in this paper.Secondly,taking China’s paper industry listed companies as the research object,under the low carbon economy perspective,using the statistical analysis method.This paper summarizes the forms,contents and ways of disclosure,analyzes the existing problems and causes the related problems.Furthermore,based on the above research,we select the degree of regional development,whether it is located in the pilot area of the carbon emission trading,the low carbon culture,the proportion of the state-owned shares,the proportion of independent directors,the scale of the company,the profitability and the ability to develop,and construct the index of the disclosure of the environmental accounting information,and use the empirical analysis method to study the explanation.The empirical results show that the paper industry listed companies are located in the pilot area of carbon emission trading,low carbon culture and company scale and other factors related to the disclosure of environmental accounting information,while the degree of regional development,profitability and environmental accounting information disclosure are negatively related,and other factors have no significant correlation with environmental information disclosure.Finally,based on the above research,putting forward some suggestions,such as improving the low carbon environmental responsibility’s consciousness,constructing environmental accounting information system and supervising the information disclosure,hoping to help the sustainable development of the listed companies in the paper industry.