Environmental Accounting Information Of Chinese And Japanese Steel Enterprises Disclosure Comparative Study

Since the reform and opening up,although China’s economy and society have developed rapidly,the extensive economic growth mode has also increasingly damaged the natural environment,prompting the focus of China’s development to gradually shift to environmental protection.The Nineteenth National Congress of the Communist Party of China took the harmonious development of society and nature as the basic policy of the development strategy of socialism with Chinese characteristics in the new era,placed the construction of ecological civilization in a prominent position in China’s overall work,and raised the environmental protection to an unprecedented strategic height.As an important subject of environmental protection,enterprises should actively reflect their fulfillment of social responsibilities.Therefore,high-level and high-quality disclosure of environmental accounting information is particularly important for enterprises.This thesis firstly summarizes the research in the field of environmental accounting at home and abroad,mainly including the method,content and influencing factors of environmental accounting information disclosure.The second,relying on the relevant theoretical foundations of environmental accounting information disclosure such as sustainable development theory and social responsibility theory,on the basis of comparing the background of environmental accounting information disclosure systems between China and Japan,HBIS GROUP and NIPPON STEEL,which are both large iron and steel enterprises,are selected as The case companies compared the differences in the way,content,auditing situation and environmental protection concept of environmental accounting information disclosure between the two companies,and found that the environmental accounting information disclosure of Hebei Iron and steel have some issues,such as the content was not comprehensive,the method was not standardized,and the degree of supervision Insufficient,low level of attention.The overall level of environmental accounting information disclosure is not good.Aiming at the differences between the background of environmental accounting systems and case companies in China and Japan,this thesis explores the reasons for the differences and the shortcomings of China’s environmental accounting information disclosure,mainly including: environmental accounting-related laws,regulations and standards;Insufficient supervision from the government and society;enterprises pay little attention to the disclosure of environmental accounting information;do not pay attention to the theoretical research of environmental accounting and personnel training.Finally,based on the reasons for the differences,this thesis puts forward suggestions for improving the disclosure of environmental accounting information in China’s iron and steel enterprises,such as: establishing an environmental accounting information disclosure system by improving disclosure methods,improving quantitative and non-quantitative content,and improving environmental accounting related legislation and guidance.strengthen government supervision,third-party audit and internal audit,and strengthen social supervision;attach importance to social education,strengthen the training of relevant professionals,and improve national environmental protection awareness,in order to provide a reference for the improvement of environmental accounting information disclosure of China’s iron and steel enterprises.