Research On Environmental Accounting Information Disclosure Of Listed Companies In China 's Electric Power Industry

In recent years, our government is committed to ecological construction, enhance environmental protection and management efforts, and put environmental protection work into daily operations and business organizations and other social and development strategies. The power industry is a resource-intensive industry.Energy production is inseparable from coal, oil, water and other natural resources for their support. China’s power industry is dominated by thermal power plants. China’s power industry exposed a series of problems: power generation equipment obsolete, resource consumption, waste, and other environmental constraints that have become increasingly prominent. 2014 Ministry of Environmental Protection announced the industry source of air pollutants, sulfur dioxide emissions from thermal power companies a total 6.834 million tons, accounting for 35% of the total emissions; 7.831 million tons of nitrogen oxide emissions, the proportion up to 38%. In the above context, this paper environmental accounting information disclosure of listed companies in China’s power industry research promote electric power enterprises to strengthen environmental accounting information disclosure, so that the power industry in the pursuit of economic interest could be concerned about environmental benefit and achieve sustainable development.This paper includes six chapters. Chapter one describes the background and significance, research content and methods, as well as article features and possible innovation. Chapter two is an overview on the theory of environmental accounting information disclosure. Chapter three selects 40 listed companies of China’s power industry as the study sample, through its annual reports, social responsibility reports, sustainability reports and other channels of information on environmental accounting disclosure by the qualitative and quantitative analysis to identify the environmental accounting information disclosure problems and causes. Chapter four mainly introduces outstanding performance of America and Japan’s environmental accounting information disclosure.Chapter five puts forward specific recommendations,establish independent report for the company,disclose environmental accounting information. Chapter six describes the conclusion of this paper, indicates deficiencies and prospects.