Research On The Disclosure Of Listed Companies’ Environmental Accounting

Economic development has brought great improvement to people’s life.While enterprises obtain benefits by using of resources to stimulate economic development, they inevitably become the causes of environmental problems. Hence, enterprises not only should take the responsibility of environmental problems, but also should disclose corporate information about the environment and the rehabilitation process actively. As the industry leader, if pollution problem happens, listed company will cause significant impacts on society. As China’s pollution problem getting increasingly worse, the pharmaceutical industry known as "big sewage" has forced to face the pressures from government and society over and over again. Environmental issues have become a serious challenge facing by the majority of pharmaceutical companies.Complete disclosure of enterprises` accounting information will not only encourage enterprises to take social responsibility actively, enhance their environmental awareness, improve corporate image, but also protect the interests of stakeholders, meet the needs of users of environmental information to a certain extent.In view of this, this paper selects listed pharmaceutical company Harbin Pharmaceutical Group as a starting point to run a study of listed companies` environmental accounting information disclosure.Through the introduction and the theoretical overview of environmental accounting information disclosure,provide the theoretical guidance for the following cases.The next part provides both domestic and international environmental accounting information disclosure outlines, this part summarizes the experiences of foreign environmental accounting information disclosure and combines with the present situation of domestic environmental accounting information disclosure, as a result, some inspirations could be gained from foreign companies. Then,it is the case study, take pollution accident happened in the factory of Harbin Pharmaceutical Group as an example to analyze the reasons for lack of presence in the environmental accounting information disclosure, and these shortcomings.The last part demonstrates the inspirations and advices gained from Harbin Pharmaceutical Group environmental accounting information disclosure.In conclusion, Harbin pharmaceutical group is one of many representatives of listed companies, its environmental problems in accounting information disclosure and revelation of the pharmaceutical industry, heavily polluting industries such as chemical industry, listed companies have some versatility. The perfection of environmental accounting information of listed companies and the society has a positive meaning, enterprises should improve their content and manner of disclosure of environmental accounting information, pay more attention to temporary environmental accounting information disclosure of pollution emergencies, meantime, enterprises should provide a positive feedback platform for communication with the media and should also actively cooperate with environmental protection, financial regulators, such as improving external disclosure of environmental accounting information environment.