| Today,with the increasing attention paid to environmental issues,the pursuit of green and low-carbon development has become the common aspiration of the whole society,which puts forward higher requirements for the production and operation of enterprises,especially those with heavy pollution.At the same time,environmental accounting information has also attracted more and more attention.However,my country’s environmental accounting information disclosure system is not perfect at present,and there are many problems in the related information disclosed.How to improve the environmental accounting information disclosure system and improve the quality of disclosure is imminent.Under the background of the "dual carbon" strategy,the low-carbon emission reduction of the steel industry is of great significance to the realization of the national carbon peak.Therefore,this paper selects the steel industry,which is a heavy polluting industry,to conduct research,which is more important for responding to the policy call and improving the quality of environmental accounting information disclosure.This paper first summarizes the research status of relevant theories through the literature research method,and based on the sustainable development theory,information asymmetry theory and stakeholder theory,collects and organizes the annual reports and information released by F company during the five years from 2016 to 2020.Environmental accounting information in the social responsibility report to show the current status of environmental accounting information disclosure.Secondly,based on the company’s original disclosure situation,a quality evaluation system for environmental accounting information disclosure was constructed,and the weight of each indicator was determined by the analytic hierarchy process.The quality of environmental accounting information disclosure is evaluated.The analysis and evaluation results show that the quality of environmental accounting information disclosure of F company is relatively low,and the quality of different types of environmental accounting information disclosure is quite different.Thirdly,combined with the disclosure status and quality evaluation of Company F,it is found that Company F has insufficient disclosure integrity,less quantitative disclosure,incomparable information,less negative information disclosure,and lack of predictive and independent environmental reporting in the quality of environmental accounting information disclosure.etc.lead to issues of low quality of disclosure.Combined with the actual situation of the company,the following reasons are analyzed: weak awareness of environmental accounting information disclosure,unstable profitability,lack of environmental accounting talents,imperfect internal environmental management system of the enterprise,low degree of detailing of laws and regulations on environmental accounting information disclosure in my country,lack of external regulation.Finally,targeted improvement suggestions are put forward: Company F should improve the awareness of environmental accounting information disclosure,strengthen the training of environmental accounting personnel,improve the operating conditions and issue additional environmental reports,so as to improve the quality of disclosure. |
