Research On Environmental Accounting Information Disclosure Of Listed Companies In The Iron And Steel Industry

The development of industry has brought about rapid economic growth,while its vigorous development has also led to the decline of environmental quality.Especially in recent years,environmental problems such as fog,to some extent for residents to carry out daily activities,declining air quality index has also been Confucianism concerns,such as environmental problems in China in recent years,serious pollution accidents were associated with pollution industry,industry of pollution environmental accounting information disclosure has the necessity very much.The iron and steel industry is one of the pillar industries of China’s economic development.Its production process is characterized by high pollution and high emissions,etc.,and it is listed as one of the 16 major polluting industries by relevant organizations.This paper studies the environmental accounting information disclosure of listed companies in the iron and steel industry.This paper selects the relevant information in the 2015-2019 annual reports and other public offering reports of 34 listed companies in the steel industry as the data source,and USES the comparative analysis method to compare and analyze the current situation of environmental accounting information disclosure of listed companies in the steel industry.In this paper,with reference to the provisions of the state of the environment information disclosure content,selection of 13 items related to iron and steel enterprise environment accounting information disclosure,said the environmental accounting information disclosure index in recent years,environmental accounting information disclosure in between enterprises to carry out the situation,the study found that China’s steel industry listed companies in the disclosure of environmental accounting information disclosure of way more chaotic,disclosure of authenticity of the content and the problem such as random.Investigate its reason,aiming at the above problems is due to the incomplete environmental accounting information disclosure system of our country,government regulation is not in place,its disclosure consciousness is not strong wait for a reason,based on the reasons put forward to establish the perfect environmental accounting information disclosure system,strengthen government supervision,preparation of independent environmental accounting statements,such as Suggestions,so as to solve the iron and steel industry the problems existing in the environmental accounting information disclosure of listed companies.