The Corporate Environmental Accounting Disclosure

With the green waves sweeping over the whole world and the regulations of environment becoming more and more strict, the manufacturing management activities of an enterprise have a closer relationship with its environmental concerns. The environmental activities of an enterprise have influence on not only enterprise financial position and performance, but also enterprise continuity of operations. Environmental accounting information, reflecting the influence on environment by an enterprise and generally used to evaluate an enterprise's operation and risk situation, becomes a significant factor when the decisions should be made. As a result, the disdosure of an enterprise's environrnental accounting information has been gradually adopted since 1970s. For developing countries, we are facing more challenges to balance sustainable development and environmental protection. As in China, the problem of environment has become serious. With the commitment to sustainable development, improvement of the public awareness of environmental protection and expansion in internationalization, China's enterprises have to meet stronger and stronger environmental information demands. Unfortunately, the actual disclosure of environmental accounting information of our country is still at the primary stage, therefore, it is meaningful to study this subject, with the hope to ameliorate and develop our enterprises' environmental accounting information disclosure. There are four chapters in this article.Chapter 1Introduction. Brief the history background of the problem, analyse the main causes behind the spur and development of environmental accounting, and interpret environmental accounting information disclosure from economic sight.Chapter 2Environmental accounting information disclosure in western countries. Environmental accounting information disclosure originates in western countries, ~ that a Lot of valuable lessons can be learnt from them, such as regulations and principles in handling this problem. This chapter aims to analyze the legal regulatory systems and current situation in the United States, Western Europe and Japan.Chapter 3Environmental accounting infonnation disclosure - - purpose, contents and form. The main purpose of environmental accounting information disclosure is to meet external interest - related people's needs for policy making. Disclosure of the contents is the realization of this aim, which includes financial effects of environmental activities and environmental achievements. The disclosure has various forms: to make a separate environ-IImental report or attach it to the financial statement.Chapter 4 Environmental accounting information disclosure in our country. To give suggestions onenvironmental accounting information disclosure for China is the start and stay point of this essay. Through the analysis of the necessity and situation of China's environmental accounting infonnation disclosure, this chapter works out some suggestions for its development and perfection. For example, implement the disclosure first in listed companies; simultaneously improve the environmental auditing research while working on environmental accounting principles, etc.