Research On The Environmental Cost Report Of H Company

Although the environmental problem is getting more and more attention,as a small and medium-sized enterprise of the paper industry,H company has ignored the environmental cost management because of funding problems.But recent company has been punished by environmental protection departments because the residents complaint discharge sewage.There is no doubt,the survival and development of the company is facing danger.Therefore,the company must improve its environmental cost management to ensure the sustainable development,which first need to build environmental cost report.First of all,based on the theory of sustainable development,stakeholder theory,activity-based management theory,control theory,analyses the theory and the enterprise environment cost report;secondly,this paper introduced the basic situation of H company,and pointed out that the environmental cost report has some problems,such as environmental cost information is scattered in management subjects,the environmental cost information is not comprehensive and report format is not scientific,and then we found the reasons are lack of green ecological consciousness,imperfect organization and dissatisfactory data collection;thirdly,according to the company report problems,paper put forward the concrete construction method of enterprise environmental cost report,which according to the needs of internal and external information users to design strategic environmental cost report,the management of environmental cost report and operation layer of environmental cost report;finally,to ensure that the environmental cost report can help company to realize the goal of sustainable development,the paper puts forward the guarantee measures for the implementation of the report.The innovations of this paper is that according to the needs of internal and external information users to design strategy layer environmental cost report,management layer environmental cost report and operation layer environmental cost report,to provide more timely and effective environmental cost information for different levels of enterprises,help enterprises to strengthen the environmental cost control,optimize the environment cost management,and finally realize the enterprise's sustainable development.