Research On Environmental Accounting Information Disclosure Of Listed Companies In China 's Iron And Steel Industry

After the industrial revolution, the rapid growth of industrial production and the progress of technology have improved the people’s material life and increased the accumulation of material wealth, but it has a destructive impact on the environment of the human survival. Environmental pollution has become a problem that cannot be ignored. However, compared to the western developed countries, the theoretical study of the environmental accounting started late and the information disclosure of environmental accounting got attention late. What is more, there is no standardized system to guide the information disclosure of environmental accounting. Enterprises are the main destroyers of the natural environment. As one of the seriously polluting industries, the steel industry disrupts the natural and social environment, so it is representative. Therefore, the study of information disclosure of environmental accounting of the steel industry has an important significance. This paper used a method of summarizing and comparing. Through analyzing the information disclosure of environmental accounting of listed companies of the steel industry statistically and referencing the advanced experience of foreign countries, this paper put forward suggestions to improve the information disclosure of environmental accounting.This paper consists of six parts. The first part is the introduction. It introduces the research background, significance, literature review, content and methods. The second part is an relevant overview of the information disclosure of environmental accounting. It introduces the concept of environmental accounting, features of environmental accounting information, the theoretical basis of the information disclosure of environmental accounting, and the mode and content of the information disclosure of environmental accounting. The third part introduces the current situation of the information disclosure of environmental accounting of the steel industry in China. According to the last part, the fourth part analyzes the current problems and causes of information disclosure of environmental accounting. The fifth part references the advanced experience of foreign countries, which mainly include the United States and Japan. The sixth part puts forward suggestions to improve the information disclosure of environmental accounting, combined with the actual situation of the steel industry in China. The seventh part is the summary of the article, which summarizes the contents and shortcomings of this article.