Research On Information Disclosure Of Environmental Accounting In Forest-paper Integration Enterprises

As one of the basic industries in China,the papermaking industry is related to the development of national economy,but it is also one of the heavily polluting industries and the culprit of environmental pollution.In the past,most papermaking companies tended to choose low-cost straw pulp,causing serious environmental pollution.With the country's emphasis on environmental protection and the introduction of relevant laws and regulations,wood pulp has become the material of choice for papermaking.Under the guidance of the"Made in China 2025 Plan",the combination of papermaking companies and forestry,the implementation of forestry and paper integration has become the general trend of the paper industry.This paper takes Chenming Paper,a leading enterprise in the integration of forestry and paper,as a case study,based on information asymmetry theory,environmental accounting theory and stakeholder theory,using literature analysis,case analysis,comparative study method.Methods to analyze the current environmental accounting information disclosed by the company.The disclosure of content of enterprises is incomplete,non-standard,and lacks quantitative disclosure;in terms of disclosure forms and channels,the model is single,and it is inconvenient for information users to evaluate the enterprise's environmental accounting information correctly.This paper specifically analyzes the causes of the problems,mainly because China still lacks the guidelines and norms for disclosure of environmental accounting information,and environmental accounting is not yet sound.In addition,the awareness of corporate social responsibility 1s not strong,and the awareness of voluntary disclosure is poor.Public demand for corporate environmental accounting information disclosure is also not high.Through the analysis of these problems and the successful experience of the environmental accounting information disclosure of the foreign forestry paper integration enterprises,this paper proposes the optimization suggestions on the disclosure of Chenming Paper's environmental accounting information from four aspects:disclosure principle,disclosure content,disclosure form and disclosure channel.