Research On Environmental Accounting Information Disclosure Of Listed Companies In China’s Oil Industry

Today,with the rapid economic development,the global economic scale is growing day by day,but the natural ecological environment has been seriously damaged,the topic of environmental protection has gradually become the focus of people’s hot discussion,and the main role of enterprises in social and economic activities determines their responsibility for environmental protection.The concept of sustainable development makes the public pay more attention to the relevant information about environmental protection,so the content of environmental accounting is also valued.As an important part of environmental accounting,environmental accounting information disclosure is particularly important.Although the oil industry,the pillar industry of China’s economy,has promoted the rapid development of the economy,it has also brought pressure to the environment.Therefore,it is of great significance to study the issue of accounting information disclosure in the oil industry.Taking h Oil Company as an example,this paper selects 22 listed companies to study the disclosure status of the oil industry and clarify the problems of the unity of the industry by collecting and sorting out the relevant literature and theories of environmental accounting information disclosure.Secondly,from the perspective of H oil company,this paper makes an in-depth study and content analysis with the help of H oil company’s2010-2018 annual report,social responsibility report,sustainable development report and environmental protection report on environmental accounting information disclosure,to find out the negative problems of H oil company’s environmental accounting information disclosure.Finally,it provides feasible suggestions for the environmental information disclosure of the whole oil industry.It is hoped that the research and analysis of this paper will help oil companies to establish and improve the environmental information disclosure mechanism and promote the sustainable development of the industry.