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Disclosure Of Listed Companies In China Environment

Posted on:2007-08-11Degree:MasterType:Thesis
Country:ChinaCandidate:Q X HuangFull Text:PDF
GTID:2209360185960276Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the rapid development of economy has indirectly caused the environment pollution and ecological imbalance and brought about other negative impact. So the only way to solve the problem between economic development and environment protection is to work out a sustainable strategy, which has been interested all over the world. Environmental Accounting plays an important role in economic management and environmental protection, and the key point of Environmental Accounting is the information disclosure of environment information, which called environmental information disclosure. Therefore, the study on environment information disclosure of Environmental Accounting is so significant to sustainable development of all the enterprises. External and internal information users of companies pay more and more attention to the environmental information disclosure. They hope to make full use of the disclosed information about the enterprises' environment protection, to re-evaluate the prospective of enterprises' running performance.This thesis tries to discuss the problems in the environmental information disclosure in Chinese listed companies and looks into the future of improving the qualities of environmental information disclosure. At first, on the base of the relations between sustainable development and Environmental Accounting, this thesis discusses that the environmental information disclosure is the key of Environmental Accounting and that information disclosure of Environmental Accounting is very important from the point of both academic and realistic. Secondly, this thesis applies Corporate Social Responsibility Theory ect. seven kind of theory so as to make a theoretical explanation framework for the motivation of environmental information disclosure...
Keywords/Search Tags:Environmental Accounting, Environmental Information, Environmental Information Disclosure, Listed Companies, Material Industry
PDF Full Text Request
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