The Study Of The Problem Of Environmental Accounting Information Disclosure Of Listed Companies In Our Country

As a branch of Accounting, Environmental Accounting is mainly used for accounting the environmental influence of the business activity conducted by the enterprise. The information disclosure of Environmental Accounting convey the information related to the enterprise’s environmental performance to their users, which is the way that the enterprise used to communicate with the outside. In the era of Low carbon economy, the environmental influence of the enterprise’s production and operation activities caused close attention. Then the demand of environmental accounting information is promoted. The information disclosure of Environmental Accounting is of vital effect to meet the demand of information and drive the development of the Low carbon economy.Since2003, our country has made a lot of progress in formulating the standard of the environmental information disclosure. The State Council, the State Environmental Protection Administration, the Shanghai Stock Exchange and the Shenzhen Stock Exchange have made enormous contribution in advocating enterprises perform their social responsibilities and promoting the information disclosure of environmental accounting. The formulation of relevant standards laid theoretical basis for the information disclosure of environmental accounting, provide a good development opportunity.This paper chose five industries as the objects of research, they are mining industry, textile clothing fur industry, metal and non-metal industry, electricity and gas industry, papermaking industry. For analyzing the form, content and quality of information disclosure of environmental accounting, this paper selected three dimensions, they are significant, time and quantification. This paper made respectively analysis to the quality of environmental accounting information disclosure of the Annual Report and the Social Responsibility Report, and made some comparative analysis. It is found that majority of listed companies disclosed one or several aspects of the environmental accounting information, most of the information is good for their own, and the information is not comprehensive. Compared to the Social Responsibility Report, the Annual Report is more often used to disclosure the environmental accounting information. And the two different Reports have different focus of the content of the environmental accounting information, meanwhile the relevant information in the two Report is always scattered distributed, which increased the difficulty for the users to get the useful information. Regardless the Annual Report or the Social Responsibility Report, the quality of their disclosed environmental accounting information is not good enough. The information quality disclosed between different projects or industries exist significant difference. Based on the several problems mentioned above, this paper put forward some measures to some aspects, including the construction of the system of environmental accounting, the specification of the content and the form disclosed, the enhancement of environmental accounting information audit, and so on. The purposes is to promote the quality of the information disclosed, then force the enterprises pay attention to combine the business benefits and the social benefits, so as to guarantee the benefits of stakeholders, eventually achieve the sustainable development of both the enterprises and the society.