Research On The Environmental Information Disclosure Of Jiangsu SP Company

With the rapid development of science and technology, productivity has been being improving, and human’s material lives have become so rich that they have also enhanced their capability of human conquest of nature since the 20 th century. However, the development of economy has made unprecedented destruction to human’s natural survival environment. Environmental protection issue has been so serious that human can’t wait to solve the environmental protection problem. In this context, environmental accounting research is developing unceasingly, and enterprises pay attention to disclose the environment accounting information. The environment accounting research started late in China due to several reasons, and the nation has not formed a complete theoretical system, which makes a lot of problems in the process of disclosure. Although the chemical industry is the basic industry of our country, it is a heavy pollution industry which has a huge impact on the environment. Jiangsu SP which is one of the top 100 enterprises in chemical industry is of high representativeness, so that it is of great importance to do researches on the current situation of its environmental accounting information disclosure.The paper diagnostic analyzes the current situation of SP’s environmental accounting information disclosure based on the review of domestic and foreign environmental accounting disclosure theory. It points out the problems of SP’s environmental accounting information disclosure system and its reason. The author uses supplementary report model to improve the environment quality of accounting information disclosure according to the enterpriser’s current situation. Finally, some measures for SP to improve its environmental accounting information disclosure system are put forward, and the author hopes to provide ideas for China’s chemical enterprises to develop environmental accounting information disclosure.The conclusion is as follows: Relatively complete environmental accounting information disclosure has positive significance to SP. The problem of SP is not only its own reasons but also the external causes. SP can improve their disclosure by raising awareness of environmental protection measures, and it also needs the help of the whole society.