Research On Environmental Accounting Information Disclosure Quality Of Hangmin Company

China has set the goal of peaking carbon emissions by 2030 and achieving carbon neutrality by 2060.This move has brought considerable pressure on all walks of life.Since ancient times,the textile industry has been a civilian production industry.Moreover,the textile industry is also a "technology,fashion,and green" industry,and it is one of the sixteen categories of heavy pollution industries announced by the Ministry of Environmental Protection.It has the characteristics of "high environmental load",so the construction of ecological civilization puts forward higher requirements for the development of the industry,"building a resource-saving and environment-friendly society",the textile industry will continue to promote the "high-end,green,intelligent,and agglomerated" development.In order to effectively increase the importance of environmental protection work in various heavy polluting industries,environmental accounting,as a new type of accounting,emerges from time to time,requiring companies to disclose environmental-related information in annual reports or social responsibility reports,and encouraging companies to issue independent reports to improve information disclosure quality.Based on the background of the textile industry,this article will focus on the environmental accounting information disclosure status of Zhejiang Hangmin Co.,Ltd.from 2017 to 2021 by reviewing literature and relevant enterprise materials.First,understand the corporate background and development status of Hangmin,collect various public reports,expounding the current situation of environmental accounting information disclosure,it is found that there are problems such as single and scattered forms of disclosure,lack of completeness and reliability of disclosure content,and on this basis,five first-level indicators of environmental financial dimension,environmental performance dimension,environmental management dimension,environmental responsibility dimension and information disclosure form are constructed,and an environmental accounting information disclosure quality evaluation system with 18 second-level indicators is constructed.Secondly,collect the data of the evaluation indicators,apply the constructed evaluation model to the quality evaluation of the environmental accounting information disclosure of Hangmin Shares,determine the weights of each dimension by the entropy weight method,and obtain the weight from the largest to the smallest ranking as the environmental responsibility dimension> the environmental financial dimension> the environmental performance dimension> the information disclosure dimension > the environmental management dimension,and the disclosure quality ranking from 2017 to 2021 is 2018,2021,2019,2020,2017.It shows that the quality of environmental accounting information disclosure of Hangmin in the past five years has fluctuated and there is room for improvement.Finally,the analysis shows that the reasons for the quality fluctuation are as follows:the disclosure process and system have room for further improvement,the lack of professional talents and the awareness of disclosure are relatively weak,and at the national level,the laws and regulations and standards on environmental accounting are relatively imperfect,the third-party supervision is insufficient.It is hoped that it will not only be conducive to the construction of a green industry by Hangmin,but also provide reference for other companies in the same industry.