Research On Environmental Accounting Information Disclosure Of Listed Companies In China

With the economy grows,the problem of environmental pollution is becoming more and more serious.In the context of the ’double carbon’ strategy proposed in2020,environmental protection has become a very important part of economic development.The steel industry is the largest source of pollutant emissions in the industrial sector and emits significant amounts of pollutants.However,the steel industry is also an important pillar of our national economy.n order to promote the sustainable development of the steel industry,the implementation of environmental protection policies for the steel industry can not be delayed.After consulting information,I found that environmental accounting information disclosure is very important,but the quality is very low.Therefore,Based on the experience of environmental accounting information disclosure in most foreign countries,Combined with the actual situation of our country,the paper finally gives suggestions to improve the quality of environmental accounting strategy and report disclosure,so as to promote the improvement of China’s environmental accounting information disclosure layer..In the process of research of this paper,through introducing concept explanation and case analyzing various methods to intensify,the first is through the literature research analysis current our country iron and steel industry listed pollution situation of the information,and so on to summarize the lack of environmental accounting in our country letter content quality,etc,and kneeling and information for the environmental accounting system is induced and summarized,There are still many problems,such as the form and location of environmental accounting information disclosure is not standardized and unified.the content is not sufficient,and the supervision of environmental accounting information disclosure is not in place.Finally I also analyse the system of environmental accounting information disclosure of listed companies in the US steel industry.Through the relevant laws and regulations promulgated by the US,I found that there are some differences between listed companies in China’s steel industry and listed companies in the US steel industry,such as less disclosure of negative information,relatively scattered information disclosure and less quantitative analysis.So that I can give suggestions in light of the actual situation.Based on the previous research and analysis,some suggestions are given for the disclosure of environmental information in China’s iron and steel industry:(1)improve the disclosure-related system;(2)increase the concept of environmental auditing and use external forces to supervise;(3)use schools to train talents in related fields;(4)increase the importance of environmental protection among employees of enterprises and the public.