| With the extensive production in a long time, natural resources have been dramatically rooted and the ecological environment suffered serious destruction. Environmental problems have gradually developed into a global issue. In recent years, with the proposed "green carbon" concept, the state vigorously carry out the construction of ecological civilization, green economy has been more and more attention. Now, under the pressure of the public and government and the inner management need, many public enterprises have been working on the disclosure of environmental accounting. Environmental accounting, as a branch of accounting, recognizes and measures the economic activities from the perspective of environmental protection and social responsibility. The coal industry was included in the 16 major heavy polluting industries list published by Ministry of Environmental Protection because of its significant negative impact of ecology. The discloser of coal industry has an great influence of our ecological civilization construction and the improvement of environmental accounting discloser. Therefore, this paper elects it as the research object and studies on its environmental accounting information disclosure behavior.The level of the information disclosure is still low in China. By analyzing the subjects, it’s not hard to see that because of the lack of standards and specifications, enterprises have no unified standard to recognize and measure the environmental elements, as well as the content and form of information disclosure. Corporate environmental awareness is not strong so they don’t have strong willingness of discloser. Besides, the external supervision is not sufficient to standardize the discloser behavior. The purpose of this paper is to put forward the corresponding optimization proposals to China’s energy and pollution industry basing on the common problems that exist in the coal industry. Therefore it can improve the level of environmental information disclosure of China. |
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