Research On Environmental Accounting Information Disclosure Of Listed Companies In Textile Industry

With the continuous advancement of industrialization in China,it has brought a large negative impact on the ecological environment while generating huge economic benefits.The construction of ecological civilization,as the basic development policy to implement the concept of sustainable development in China,has put forward new requirements for enterprise development.Among them,requiring heavy polluting enterprises to regularly disclose environmental accounting information according to their actual situation is a basic manifestation of enterprises’ social responsibility and implementation of environmental protection policies.The textile industry,as a traditional manufacturing industry,has provided a long impetus to China’s economic development.However,due to its own process characteristics,it often causes considerable environmental pollution in the production process and is highly dependent on natural resources.Therefore,studying the disclosure of environmental accounting information of textile enterprises can help evaluate the implementation of relevant policies,explore the problems arising from the disclosure process and provide a theoretical basis for the subsequent development of environmental accounting.Based on this background,this paper analyzes the disclosure of environmental accounting information in the industry by compiling 31 reports related to listed companies in the textile industry in China from 2017 to 2019 and analyzing the problems and the reasons for them through data compilation and the introduction of the EDI evaluation method.In addition,Xinye Textile is used as a case study to analyze the company’s corporate environmental accounting information disclosure between 2016 and 2020,and then conduct an in-depth analysis from the perspective of specific companies in order to draw more reliable research conclusions.In summary,this paper puts forward targeted suggestions: for the state,it should focus on improving the system of accounting information disclosure rules and establishing evaluation and supervision mechanisms;for the society,it should play the role of social opinion supervision,strengthen the function of social publicity and education,and improve public environmental awareness;for enterprises,it should clarify the principles and objectives of information disclosure,improve the awareness of independent disclosure,and improve the information supervision and service mechanisms.For enterprises,it is necessary to clarify the principles and objectives of information disclosure,raise the awareness of independent disclosure,and improve the mechanism of information regulation and service.In turn,the above three levels of discussion are expected to solve the problems of environmental accounting information disclosure in the textile industry.This study has certain theoretical and practical significance.Firstly,in terms of theory,this study takes textile industry as the research object,which can further improve the study of environmental information disclosure related to heavy pollution industry in China,and through the study of environmental information of specific industry,it has certain positive effect on the construction of environmental accounting theory system in China.Secondly,in terms of reality,on the one hand,it can further deepen the development of China’s environmental accounting related research from the perspective of environmental accounting information disclosure in textile industry.On the other hand,it has a positive effect on improving the construction of relevant system system and ensuring the smooth and sustainable development of textile industry,thus promoting the development of environmental accounting information disclosure in domestic heavy pollution industries.