Research On Environmental Accounting Information Disclosure Of H Company

Through multi-stakeholder supervision of environmental problems in enterprise development,reasonable control of environmental resources to achieve effective and high-quality disclosure of environmental accounting information is an important means to achieve harmonious development of enterprises and environment.At present,China’s environmental accounting information disclosure system is still at a stage of development in terms of system construction and disclosure quality.The quality of environmental accounting information disclosure in various industries is uneven.The iron and steel industry is a traditional high polluting industry,and also an important basic industry of national economic development.It has a higher demand for environmental accounting information disclosure.H company is one of the top ten iron and steel enterprises in China.Its environmental accounting information disclosure is in the leading level in the industry,but in recent years its environmental accounting information disclosure has also exposed many problems.Therefore,it is of great significance to select H company as a typical case and analyze its current situation of environmental accounting information disclosure for standardizing the disclosure of environmental accounting information in the industry.This paper will study H company’s environmental accounting disclosure.Firstly,it combs the relevant research of domestic and foreign scholars on environmental accounting information disclosure,mainly from the content and mode of environmental accounting information disclosure,as well as the impact factors and evaluation of disclosure quality,etc.According to the existing literature,it summarizes the existing problems and shortcomings,and puts forward the key issues that this paper intends to break through.This paper clarifies the concepts of environmental accounting,environmental accounting information,environmental accounting information disclosure and related theoretical foundations such as stakeholder theory,social reputation theory and sustainable development theory,and makes a theoretical connection with the impact relationship of environmental accounting information disclosure;furthermore,it takes H company’s environmental accounting information disclosure as the research object,and analyses the existing problems of its disclosure according to the current situation of disclosure.Thirdly,the paper uses analytic hierarchy process(AHP)to analyze the reasons for its existence;thirdly,it takes the level of environmental accounting information disclosure as the target level,and establishes an evaluation system of environmental accounting information disclosure including sixsub-standard level indicators and 21 index level indicators,based on the two criterion level indicators of sufficiency and salience.At the same time,it uses the method of fuzzy comprehensive evaluation to evaluate the environmental accounting information disclosure of H Company.The level of information disclosure is evaluated,and the development status of H company’s environmental accounting information disclosure is analyzed based on the evaluation results.Finally,according to the existing problems,the case company should change the mode of environmental accounting information disclosure,establish a perfect information disclosure system,strengthen the internal governance of the company,and strengthen the capacity-building of enterprise’s environmental information disclosure.