Research On The Environmental Accounting Informatio Disclosure Of T Nonferrous Metals Company

As an important environment pollution featured industry, nonferrous metals corporations should play a good leading role in aspects like sustainable development and social responsibility. If the ecological environment is really polluted, it will largely affect the society’s normal development and make it suffer great loss. Therefore, it is important to protect the ecological environment while developing the economy. The social accounting profession is a fresh new profession comes for making the green development. Its main job function is to reflect the economic activities’influence on the environment. And the main entry point to study this problem is implementing environment accounting information disclosure system, which is to feedback the interest persons via ways like forms and texts. Now the researches on nonferrous metals already had great achievement. But there are still flaws and problems among the overall theory and environment indicators. The main reason is the imperfect information disclosure system, which seriously influence the quality of the disclosed environment accounting information.It can effectively raise the listed enterprises’environmental awareness through perfecting the environment information disclosure system of the nonferrous metals industry. The enterprise leaders must attach importance on capital investment and ask the related departments to take the responsibility to protect the environment in their jurisdictions. Now our government and department have published documentation on listed companies’ environment information disclosure system. It mainly targets at the enterprises’ pollution problems and requires them to make objective and reasonable environment information disclosure. The mining industry is one of the heavy pollution featured industries. It is easily to bring water and land pollutions. Therefore, it requires the environment accounting workers to take the pollution into consideration when making the financial accounting and disclose the pollution in according with aspects like sustainable development principle and responsibility.This article firstly analyzes the current environment information disclosure situation in our country’s nonferrous metals industry. Meanwhile, it states that it’s necessary to include company’s financial and non financial information in the disclosure and introduces that there are two disclosing ways:the independent report and supplementary listing. Later, taking the T Nonferrous Metals Company as an example, it analyzed its environment information disclosure situation in recent years. During the study, it finds that although the T company focused on stressing one point in its information disclosure and annual reports, it has flaws like incomplete data, randomness, untimely and inaccurate temporary environment information disclosure. By comparing with the developed countries’ environment information disclosure system, it concludes our country’s shortcomings in this aspect. Lastly, through T company’s experience in environment information disclosure, we should learn how to complete our enterprises environment information disclosure system. The main internal improving measures are:complete the financial reports; add relevant environment information forms; avoid text jamming; improve the practicality of the disclosed information; establish an information sharing platform; improve the authenticity and promptness of the disclosed environment information when there are accidental pollution events; and improve the enterprise financial workers’knowledge level. While the main external improvements are: perfect the social accounting system; use site specific experiment method; build up a information disclosure system; and establish enterprise rewards and punishment system.This article has summarized the following conclusions:firstly, a complete environment information disclosure system not only can influence the development of the nonferrous metals industry, but also enhance enterprises’ contribution to the social development; secondly, the problems of T company’s environment information disclosure system are the problems we are facing in this aspect now. Therefore, it is important to improve our environment information disclosure system and cooperate with relevant government departments and enterprise financial department to improve and perfect it.