Comparative Study On Environmental Accounting Information Disclosure In The Iron And Steel Industry On Both Sides Of The Taiwan Straits

With the rapid development of the economy and the improvement of people's living standards,environmental issues have received more and more attention and attention.However,an objective reality cannot be ignored.With the rapid development of the economy,environmental conditions are increasingly serious,and the environment is protected and protected.It has become an important practical issue.Among the many factors that affect the environment,the enterprise's sewage disposal is the top priority.Enterprises should assume the responsibility of protecting the environment and conduct research on environmental accounting information disclosure of heavily polluting enterprises,which is of positive significance for the protection of the environment.In many heavily polluting industries,the steel industry is the first and most important.Since the introduction of environmental accounting in the 1990 s,both the mainland and Taiwan have begun to pay attention to the important role of environmental accounting information disclosure,but in terms of actual results,There is still a certain gap.In the course of development of environmental accounting in Taiwan,a relatively complete environmental accounting information disclosure system has been formed.Related companies can actively and completely disclose environmental accounting information,while the mainland only stays in the macro guidance of the government.At the stage,although there are mandatory requirements,the status of disclosure of various companies is not optimistic.Therefore,this article selects 31 annual reports from mainland Shanghai and Shenzhen,30 listed companies in the iron and steel industry in Taiwan,and reports on social responsibility disclosure on both sides of the Taiwan Strait.In the comparative study,we first conducted a concrete analysis on the case of Baosteel Co.,Ltd.in mainland China and the Chinese steel in Taiwan.We focused on analyzing the methods and contents disclosed by the two companies.Second,we compared the disclosure status of the two sides of the Taiwan Strait,and found the differences and the differences in the Taiwan region.Experience,and then on the mainland steel line How to Improve Environmental Accounting Information Disclosure How to improve environmental accounting information disclosure Internal and external recommendations,such as: improving environmental disclosure laws and regulations and establishing disclosure systems,strengthening the role of third-party auditing,raising awareness of stakeholders in protecting the environment,and increasing government-to-enterprise environmental accounting information Disclosure of supervision;internal recommendations such as: raising the awareness of corporate accounting for environmental accounting information,improving the internal control system of the company,and improving the financial status of the company,etc.,with a view to promoting the improvement of the environmental accounting information disclosure system of the mainland steel industry and other enterprises.In order to promote the construction of ecological civilization.