In the report of the 20 th National Congress of the CPC,it put forward that "Chinese-style modernization is a kind of modernization of harmonious coexistence between human and nature",and a specific plan was made for China in the new era,in which an important strategy was proposed,namely,promoting green development and the harmonious coexistence of human and nature.It is necessary to deepen the sustainable development strategy,implement the new development concept into practice,take the initiative to assume the social responsibility of enterprises,so as to promote the green and low-carbon development of the industry and thus improve the quality and stability of the entire ecosystem.In September 2020,the dual carbon strategy goal raised the road of green development to a new level and set it as the keynote of China’s social and economic development for decades to come.The coal industry is an important pillar industry in our national economy,which has caused relatively more serious breakage for the ecological system.In recent years,coal companies have had to face the pressure of transformation and upgrading due to policies such as overcapacity and supply-side structural reform of coal.In this context,the disclosure of environmental accounting information has increasingly become an important way to discover the problems in the production and operation of enterprises and promote enterprises to solve pollution and improve the environment.However,in the disclosure of environmental accounting information in the listing,there are problems such as scattered and imperfect disclosure content and methods.Therefore,the research on the construction of the evaluation system of environmental accounting information disclosure of coal enterprises has gradually highlighted its value.This system can help guide the normative expression of environmental accounting information,provide more comprehensive information for stakeholders,reduce the moral hazard caused by information asymmetry,and also show the attitude of enterprises to actively undertake social responsibilities.At first,the necessity of environmental information disclosure for Chinese coal enterprises and the significance and purpose of this paper are proposed based on the current situation of Chinese coal enterprises’ development and severe environmental protection tasks.Through reading domestic and foreign literatures on environmental accounting information disclosure,drawing on previous academic achievements,focusing on the domestic and foreign scholars’ research on the value,mode,content,influencing factors and management and evaluation system of environmental accounting information disclosure,this paper puts forward the research ideas and methods combined with the actual situation.Then,the concepts of environmental accounting,environmental accounting information and environmental accounting information disclosure are defined.Based on the theory of sustainable development,social responsibility,information asymmetry and stakeholder theory,the paper uses inductive research method to sort out the current situation and main problems of environmental accounting information disclosure of China’s coal enterprises.A set of environmental accounting information disclosure evaluation system of 21 indexes at 6 levels is constructed,which is suitable for coal enterprises including China Shenhua.The scientific nature of the evaluation system is tested by China Shenhua as a representative enterprise,and the status and causes of environmental accounting information disclosure are analyzed.The evaluation system is analyzed according to the status quo of the whole industry.By scoring Shenhua’s environmental accounting information disclosure in the past three years,it is concluded that coal enterprises should continuously improve their environmental awareness and standardize their environmental behavior when disclosing environmental information,and provide objective,complete and accurate information.Finally,on the basis of the evaluation results,countermeasures and suggestions are put forward for the problems found,mainly including improving the implementation of relevant laws and follow-up supervision and strengthening the normative governance of the internal environment of the enterprise,which can promote the quality level of the environmental accounting information disclosure of coal enterprises,and thus conduct a beneficial exploration of the standardization of environmental accounting information disclosure behavior in the industry. |