Case Study On Environmental Accounting Information Disclosure Of X Oil Company

Human economic activities are a double-edged sword: on the one hand,economic activities have improved the quality and level of human life,and the longing for a better life has attracted extensive attention to long-term sustainable development;On the other hand,the implementation of economic activities brings great pressure to the environment,and environmental damage and pollution problems occur from time to time.How to carry out environmental governance is a serious problem faced by all countries.The enterprise is not only the creator of social wealth but also the main responsible person for environmental pollution.Under the background of environmental governance,the enterprise has the responsibility and obligation to actively disclose the environmental accounting information of the enterprise.At present,the environmental-related information disclosure of Chinese enterprises is scattered in the annual report,social responsibility report,and sustainable development report,and there is no separate environmental accounting information disclosure report.Although some scholars have carried out some research and demonstration work on environmental accounting,the depth and practicability of the research remain to be discussed.In addition,there is a lack of special environmental accounting standards,and the environmental accounting information disclosed by various enterprises is not comprehensive,unified,standardized,comparable,and practical.As an oil company in the heavy pollution industry,it is difficult to disclose environmental accounting information truthfully,in detail and comprehensively.So,how do petrochemical enterprises disclose environmental accounting information? What’s the problem? How to improve? Based on this,this paper selects x oil company in the heavy pollution industry as the research object,summarizes and analyzes its environmental accounting information disclosure from 2011 to 2020,explores the problems and root causes of its environmental accounting information disclosure,and puts forward corresponding solutions.This paper is divided into six chapters: the first chapter introduces the research background and significance,research methods and content,and determines the research ideas of this paper from three aspects: disclosure content,disclosure direction and influencing factors;The second chapter is the related concepts and theoretical basis,which briefly summarizes the environmental accounting information disclosure and the impact of oil enterprises on the environment,and expounds the sustainable development theory,social responsibility theory and information asymmetry theory;The third chapter introduces the case of environmental accounting information disclosure of X oil company,first introduces x oil company,and then explains the current situation of its environmental accounting information disclosure from two aspects of disclosure methods and disclosure contents;The fourth chapter analyzes the problems existing in the environmental accounting information disclosure of X company from the aspects of disclosure content and disclosure methods,and analyzes the reasons from the inside and outside;The fifth chapter puts forward suggestions to improve the environmental accounting information disclosure of X company from the government level,company level and social level;The sixth chapter is the conclusion and enlightenment.It is hoped that the research of this paper will help X petroleum company to further improve the environmental accounting information disclosure system and provide reference for other enterprises in the petroleum industry.