Study On The Improvement Of Corporate Environmental Reporting

With the acceleration of industrialization and urbanization and the continuous improvement of environmental awareness in the whole society,environmental problems affecting public health and quality of life,such as air pollution,water pollution,noise and waste,have become the focus,difficulty and focus of environmental letters and visits.With the rapid development of economy,environmental pollution has been paid more and more attention by the society in recent years.All walks of life are calling for the protection of the environment on which human beings depend.As one of the economic pillars,enterprises have a decisive impact on the environment,which requires enterprises to be more standardized in the disclosure of environmental accounting information.However,the development of environmental accounting information disclosure in China is slow,and both theoretical and practical aspects need to be improved.Environmental report is the highest level in China’s current environmental information disclosure system.For enterprises,although environmental reporting is not mandatory under the law,more and more enterprises publish environmental reports globally,especially listed companies,and environmental reports are becoming important documents for enterprises to obtain financing,government support,consumer praise and social recognition.Stakeholders are paying more and more attention to enterprise environmental reporting.Therefore,what is the status quo and characteristics of environmental information disclosed by Listed Companies in the form of environmental reports? Through the research of this paper,we can find that,like most listed companies,the content of mining environment report in Western China is not disclosed strictly in accordance with the compilation guidelines,the content of disclosure is mostly written description,lack of a large number of quantitative content,and also lack of third-party certification report.Based on this,this paper argues that the western mining industry should strengthen the awareness of environmental protection,increase the cost of preparing environmental reports,quantify the quantified information and disclose it,and encourage the western mining industry to improve and innovate according to its own situation.At the same time,it is suggested that the government should optimize the legal system and strengthen the supervision,rewards and punishments of listed companies.