A Study On The Quality Of Environmental Accounting Information Disclosure Of Listed Agri Cultural Companies

As our economy transformation and upgrading,improving quality and efficiency,green development has become the new driving force of our economy development.At the same time,with the continuous improvement of the public’s awareness of environmental protection,the active disclosure of environmental information by listed companies can not only comply with the government’s initiative,take the initiative to shoulder social responsibilities,establish a good corporate image,cultivate the concept of green development and promote the sustainable development of listed companies,but also meet the needs of investors and third parties for corporate information.Agriculture is a pillar industry in our country,which can promote our economic growth but can not ignore the damage to the environment.However,at present,the society does not pay much attention to the pollution caused by agricultural production.In terms of the use of accounting information,it does not pay enough attention to the environmental accounting information disclosed by listed agricultural companies,and the quality of environmental accounting information disclosed by listed agricultural companies is generally low.There are some problems in the disclosure of environmental accounting information,such as lack of initiative,non-standard disclosure content and form,and lack of quantitative description.Issues arise when divulging environmental accounting data,such as a lack of initiative,irregular disclosure material and format,and an absence of quantitative explanation.Based on sustainable development theory,principal-agent theory and social responsibility theory,several listed agricultural companies in different provinces are selected as research objects and the quality of environmental information disclosure of sample enterprises is evaluated through their public data released during 2017-2021.It found the common problems in the environmental accounting information disclosure report of listed agricultural companies and selected Beidahuang Group as a case company to demonstrate the application of the environmental accounting information disclosure quality evaluation system,and then applied this system to other sample enterprises to analyze the problems existing in the agricultural industry in the environmental accounting information disclosure.This paper expands the evaluation index of environmental accounting information disclosure,and according to the common problems existing in the environmental accounting information disclosure of agricultural listed companies from the two levels of the government and enterprises to issue environmental accounting information disclosure standards,enterprises to establish relevant departments to pay attention to quantitative information,hoping to improve the quality of environmental information disclosure of agricultural listed companies to help.