The Environmental Accounting Information Analysis Of Chinese Listed Companies In The Steel Industry

The increasingly serious environmental pollution problems have become global issues of common concern. In recent years our country strengthens the awareness of the ecological civilization construction and environmental protection, and emphasizes on green, recycling, low carbon economic development. For our country, the task of protecting the environment and enhancing the sustainable development capability is imminent. The enterprises are the main polluters, so in the completion of the task, they must play a leading role. They should disclose the environmental information truthfully, and fulfill their environmental accountability. But the research for environmental accounting research in our country starts late and the level of disclosure of environmental accounting information is still far behind the developed countries. There are lots of problems exist in our country. Therefore our country should constantly strengthen the research for the disclosure of environment accounting information, so as to provide theoretical support and practical guidance for our country.The steel is the foundational industry in China and has strong correlation with other industries. In addition, the steel industry is one of the more polluted industries and stakeholders pay more attention to the sustainable development of listed companies in steel year by year. In this background, the study for the disclosure of environmental accounting information of listed companies has certain practical significance. This paper mainly use the methods of standardize research and statistical analysis.This article selects the 36 steel listed companies in China as research samples. The author analyzes the environmental accounting information that is disclosed in the prospectuses, annual reports from 2009 to 2013, and independent reports in three aspects: scales, contents and forms. For the three aspects the author uses both quantitative and qualitative analysis. After analyzing, the writer finds the problems that exist in the steel listed companies’ environmental information disclosure, probes the causes of problems from various angles and finally makes the suggestions for perfecting the regulation of the disclosure of environmental accounting information in the external and internal aspects of enterprises.