Research On Environmental Accounting Disclosure

Environment and economics, environment and sustainable development are moreand more concerned in the society. Nowadays, many companies more voluntarilycompile and issue periodically environmental reports in public which are essentiallyindependent on the annual financial reports. Because of the absence of environmentalreporting standards, however, the environmental information in those reportsapparently has less comparability and credibility. For this reason, this paper providessome practices on the disclosure of environmental accounting in China basing on theanalysis and study in lots of first-hand English materials.Firstly, this paper briefly introduces the development of the environmentaccounting. Secondly, it gives a detail discussion to the situations and new trends ofthe environmental accounting disclosure in the west. Lastly, after reviewing thepresent conditions of the environmental accounting disclosure in China, the paperfocuses on studying the models of infOrmation disclosure on environmentalaccounting in China.