Research On Environmental Accounting Information Disclosure Of Listed Companies In Heavy Pollution Industries

The high-pollution and high-emission industrial development model has caused environmental pollution and ecology,and has adversely affected human life and economic development.Scholars and companies have begun to actively explore new development models which are in harmony with the ecological environment,and make full use of environmental accounting to achieve high-quality environmental information disclosure,which is in line with the current condition of society and finance,as well as the requirement of sustainable development.Under this background,this academic thesis selects the environmental accounting information disclosure related issues of heavy pollution industries to conduct research.First,it combs the previous studies on the content,channels,and lists the related issues about it concepts,policy regulations and theoretical basis;secondly,this research paper is going to apply the method of content analysis to sort out the environmental accounting information of the 21 companies in heavy-polluting industries from 2014 to 2019,analyzing the status quo of environmental accounting information disclosure,and discovering that there are problems in the industry,lack of unified and standardized disclosure models,insufficient disclosure content,lack of comparability of disclosed information,and insufficient reliability.Analyze the causes from both the enterprise itself and the government,design environmental accounting information disclosure quality evaluation standards to solve current problems,and construct an index model to conduct index analysis on environmental accounting information of 21 heavy-polluting companies from 2014 to 2019,and guide listed companies to improve its quality in specific aspects;thirdly,Yuntianhua Co.,Ltd.,taking the typical enterprises of the heavy-polluting industry as the taget in this paper,the environmental accounting information of Yuntianhua Co.,Ltd.was elaborated from the aspects of information disclosure channels,content and environmental accounting information disclosure indicators.Analysis of the disclosure status shows that Yuntianhua Co.,Ltd.has excellent performance in environmental protection execution,environmental protection investment and environmental performance,and the quality of environmental accounting information disclosure is high,but it also needs to be improved;in the end,through the research on Yuntianhua Co.,Ltd.’s environmental accounting information disclosure,it is suggested that enterprises should enhance environmental accounting from both their own and the government’s perspectives information quality,such as the establishment of environmental accounting information disclosure system,improve the relevant system guidance,increase the intensity of punishment.