Research On Environmental Accounting Information Disclosure Of Listed Companies In China's Iron And Steel Industry

Over the years,Environmental pollution and environmental protection become the common focus of people,enterprises and society.The rapid development of economy and the colorful world of science and technology are undoubtedly at the expense of the environment.Under such a harsh living environment,it has become the expectation of the society and people to strengthen the protection of the environment and seek sustainable development.For China,it is imperative to take immediate actions to protect the environment and pursue sustainable development.As major environmental polluters,enterprises need to play a leading role in ensuring the smooth implementation of the task,truly disclose the environmental accounting information related to enterprises,and assume the social responsibility of environmental protection and governance.However,the research of Chinese scholars on environmental accounting is still at a relatively shallow level,and the degree of enterprise environmental accounting information disclosure is far behind that of developed countries.There are also many problems in research methods and content.Therefore,the research on environmental accounting information disclosure can enrich relevant theories and provide a basis for practice.Iron and steel industry is China's basic industry and one of the industries with more serious pollution.Moreover,the steel industry also affects the development of other industries to a certain extent.The public's attention to the sustainable development ability of listed companies in the steel industry is only increasing.Therefore,it is of certain practical significance for this paper to analyze the quality of disclosure by taking the whole listed steel industry as the background and the way and content of disclosure as the benchmark.Has the characteristics of high energy intensive pollution high pollution industry,steel industry and belongs to the typical example of high pollution industry,easy to cause irreversible damage to the environment,so this paper selected the whole steel industry listed companies as samples,the industry overall situation of environmental accounting information disclosure in nearly three years,disclosed preliminary understanding of the problem.Then,a specific case study of Angang Iron & Steel Co.,Ltd.was carried out to obtain all the information related to environmental accounting.The collected information was sorted out and a questionnaire was designed,and the factor weight analysis was set to find out the factor with the highest influence.And according to the standards set by the disclosure of the factors by applying the method of content rating scores,finally can be calculated by quantitative angang steel quality of environmental accounting information disclosure,according to the evaluation results found in angang steel environmental accounting information disclosure is continuing to improve,to present a positive social image information users.Finally combining with the evaluation results,found that angang environmental accounting information is not in accordance with the provisions,complete disclosure,disclosure forms disclosed more scattered,lack of practicability and lack of the third party audit and other issues,proposed from two aspects of external and internal,to improve the quality of angang environmental accounting information disclosure,on the other hand also can motivate enterprise voluntary disclosure.