Research On The Environmental Accounting Information Disclosure Of Listed Company

With the economy blooming followed by the polluting of environment and wasting of resources,which highly impacted the people’s living standards. Listed companies as a pioneer, should take the lead insustainable development and social responsibility. Great scale of listed companies, appear environmentalpollution will cause serious losses, so the listed companies should paid more attention to environmentalproblems. With the need of green development, environmental accounting, arises and reports to reflect theeconomic impact of corporate environmental activities. Environmental accounting information disclosure isthe entry point for research on the accounting issues, makes feedback about the corporate usageinformation to the users through full disclosure of chart and words. Although there has been lots of research,there is still a vital problem that a lack of standardized theoretical system, less referencing standards.Especially the lack of system, will affect the environment accounting information disclosure quality oflisted companies.Optimize disclosure of environment accounting information is not only increase the environmentprotection intention as well as the devotion on environment of listed companies, but also form a bettersituation for the bureau and public to suspect the corporation’s behavior. Currently, our country publishedthe environmental information disclosure of listed company guide, require the high polluted industries todisclose environmental information every year. Mining, as a high polluted industry, is easy to pollute thewater and land during the mining resource exploration. Therefore, the environmental factors should betaken into account, disclose the economic impact of the environmental problem to the stakeholders timely. This paper firstly describes the research status of the listed companies’ environmental accountinginformation disclosure, outlines the contents must be included the financial and non-financial information,supplement and independent two different disclosure mode. Secondly, selects the Zijin Mining domesticlisted companies as the research object, analyzes the details and the form of its environmental accountinginformation disclosure, the "7.3" accident of temporary information disclosure, and points out that althoughthe annual disclosure process and environmental reports have focused differently, there were also such anumber of problems, such as inadequate disclosure, lacking of data to support arbitrary other issues.Moreover, the temporary information disclosure was not timely. Then, comparing the environmentalaccounting information disclosure with the developed countries, find out the causes of the currentdisclosure status. Finally, to solve these problems, the writer makes specific internal suggestions forimprovements: To improve annual disclosures in the financial statements in the original supplementary lists;To increase environmental report quantitative information, and improve the practicality; To build upconstruction of information sharing mechanisms to improve the temporary environmental accountinginformation disclosure timeliness; Explored an appropriate system for the company’s environmentalaccounting. The external disclosure environment suggestions for improvements are environmentalaccounting, pilot practical experience, establish the regime of disclosure information quality evaluation,improve rewards and penalties.In this paper, the conclusion is as follows: Complete environmental accounting informationdisclosure of both to the listed companies themselves and society has positive significance, the problemsexposed by the ZiJin mining group in the disclosure are the listed companies and other weak links, listedcompanies improve their environmental accounting information disclosure, should cooperate with the regulatory department, financial department, to improve external disclosure environment.