Research On The Influence Of Environmental Accounting Information Disclosure On Enterprise Performance In Iron And Steel Industry ——Taking Maanshan Iron And Steel Co.,Ltd. As An Example

The national "double carbon" strategy proposes to strive to achieve peak carbon dioxide emissions by 2030 and carbon neutrality by 2060.Iron and steel industry has something to do with China's economy,it is a understructure in the development.And it is also an energy-intensive industry.It is very important for the whole country to realize the goal of "double-carbon" and have a far-reaching impact on the adjustment of national economic structure and the high-quality development of the economy to realize the transition from "double-control" of energy consumption to "double-control" of total carbon emission and intensity in the steel industry as soon as possible.Considered this reason,it is the opportunity to elevate the disclosure quality of environmental accounting information in the iron and steel industry by reinforcing institutional constraints,augment the supervision of stakeholders on enterprise behavior,reduce the negative impact of enterprise production activities on the environment,force enterprises to transform and upgrade,improve enterprise performance,and ultimately wake up to the equal vision of economic benefits,social benefits and ecological benefits of enterprises.In this paper,the steel industry is selected as the target industry,the case is Maanshan Iron and Steel Co.,Ltd.,and the A-share listed steel enterprises are selected as the samples,and the statistical period is from 2011 to 2020.On the basis of empirical analysis and case analysis as the principal substance,this paper probes into the influence path of environmental accounting information disclosure of Maanshan Iron and Steel Co.,Ltd.on performance,and give some idea on elevating performance according to the relationship between them.Furthermore,the disclosure of environmental accounting information of Maanshan Iron and Steel Co.,Ltd.is analyzed in detail.The consequence demonstrate that the quality of environmental accounting information disclosure in iron and steel industry is positively have some thing with enterprise performance,and the situation of Maanshan Iron ? Steel Co.,Ltd.also conforms to this regular pattern,principally taking operating cost,total profit,income tax expense,added value of products and other component as intermediary.In this manner,having a deedy backdoor connection with enterprise performance.Furthermore,it is discovered that the case enterprises have more than one kind of points,such as not thoroughly implementing the theory of sustainable development,do not attach significance to independent environmental reports.and miss verification and audit of environmental accounting information disclosure.According to the problems that the paper havediscovered,it has bring up some useful opinion,such as establishing the cultural image of environmental protection green factory,provoking the disclosure criterion of environmental accounting information,intensifying the publicity of environmental information disclosure and introducing external audit about it.Maybe it will be a measure to heighten its profit performance.It is a prospect that it can help Maanshan Iron and Steel Co.,Ltd.to heighten its environmental information disclosure quality,give consideration to contribute to the economic growth and eco-econimy's development.