Research On Environmental Accounting Information Disclosure Of Listed Companies In The Coal Industry

Since the reform and opening up in 1978,the rapid development of China’s economy has changed the overall appearance of the country’s society and people’s lives.But at the same time,China is currently facing with a severely environmental challenge.The frequent major environmental pollution incidents have drawn the attentions of the public to the environmental information disclosure(EID)of heavy polluting enterprises.And the government also pays more and more attention to the EID of listed companies.And also,to address this issue,the central government have issued various related policies to improve the EID system of listed companies,especially for the accounting information disclosure of key pollutant emission listed companies.The coal industry is an important pillar of China’s energy economy and is crucial to China’s economic development.However,the pollution caused by coal’s mining,transportation,processing and utilization,etc.in the industry is an important factor affecting environment.Therefore,environmental accounting information disclosure(EAID)of the listed companies in the coal industry has attract widely attentions in China.In this dissertation,the author firstly researched on the laws and regulations related to EID,then identified the EAID system in China’s coal industry.Based on this,the author first of all,scored the regular reports of the selected listed companies from the dimensions of significance,quantification and timeliness;and then analyzes the overall situation of EAID in China’ coal industry from the aspects of quantity,quality and content.And then,analyzed the mandatory environmental information disclosure of key pollutant companies in coal industry based on violations information in government’s law and regulation reports.In the third step,the differences between the two are found through case comparison,and the problems and causes of the environmental accounting information disclosure of the enterprise in the case are analyzed,which can reflect the problems and causes of the environmental accounting information disclosure of the entire coal industry to a certain extent.And in view of the specific reasons from the government,enterprises and society three levels of improving the coal industry listed companies environmental accounting information disclosure recommendations.