Research On The Information Exposure In Environment Accounting Of L Company Under The Background Of Carbon Peaking And Carbon Neutrality

With the rapid development of economy,the speed of scientific and technological renewal in this era is also faster than expected.However,in the process of production and development,it has caused great damage to the environment and a bad impact on our earth home.The 19 th CPC National Congress put forward the expression of "highquality" development,which clearly stated that we should pay attention to environmental and ecological problems and establish and improve the economic system of green and low-carbon circular development.General Secretary Xi put forward the "double carbon goal" in September 2020,which further shows China’s determination to establish a green,low-carbon and environment-friendly way of life and production.The world is interrelated.Under the background of "community with a shared future for mankind",the global enthusiasm for environmental protection is very high,and environmental accounting will play a great role in this era.Among them,environmental accounting information disclosure reflects the environmental activities of enterprises,which should be paid special attention to.This paper combs the literature at home and abroad,clarifies the research ideas and methods,takes the environmental sustainable development theory,social responsibility theory,stakeholder theory and information asymmetry theory as the cornerstone,takes L company,a leading enterprise in the chemical industry(one of the 16 polluting industries),as the research object,and designs the quality evaluation system of environmental accounting information disclosure according to its environmental information disclosure in recent years,This paper analyzes the problems existing in the company’s environmental information disclosure,that is,the way of environmental accounting information disclosure is single and the standard is not enough;The position of disclosure is scattered and the integrity is not strong;The disclosure content is not comprehensive and the accuracy is insufficient;The disclosure content is repeated and lengthy,lacking comparability.These problems are mainly caused by the following reasons: the disclosure system is imperfect;Insufficient external supervision;Lack of professionals;Unreasonable corporate governance structure.Then,for L company and even the whole chemical industry,suggestions are put forward from the government level,social level and enterprise level to improve the quality of environmental accounting information disclosure.Suggestions at the government level include improving the environmental accounting information disclosure system and strengthening the supervision of relevant departments;Then,at the social level,the stakeholders of the enterprise,the media industry,the public and the third-party audit institutions need to widely and effectively supervise the environmental activities and disclosure of the enterprise and work together;The suggestions at the enterprise level include three points: standardizing the company system and broadening the disclosure channels;Introduce compound talents and improve professional quality;Pay more attention and strengthen governance.