Study On Environmental Information Disclosure In Chinese Steel Listed Companies

Enterprises especially the enterprises with serious pollution, have used a lot of energy, raw material and other resources in the process of industry, having discharged magnanimous waste to the natural environment, including waste water waste gas, solid waste and so on. These behaviors threaten the natural environment on which our human beings rely for survival seriously. We have been caught in such seemingly contradictious circulation: To further improve the human condition, we have accelerated the pace of economic development, however, with the accelerated pace of economic development, human being’s survival condition meets with destroying on bigger degree. In order to solve this problem, we must combine the economic growth with environment problem, and try to find the balance point----path of sustainable development:concerned about the environment while promoting economic, the economic growth will be guided to arrive at the correct orbit. Environmental accounting is a branch of the accounting discipline which based on the theory of sustainable development, is also an inevitable choice for economic development. As an important part of the environmental accounting, environmental information disclosure will enable enterprises concerned about both the environmental benefits and the economic benefits have a great significance to enrich the accounting theory and improve the economic system. At the same time, the steel industry has serious environmental pollution problems in the industry. Based on this, disclosure of environmental information for listed companies in China’s steel research has practical significance.This paper reviews the research background of environmental information disclosure firstly, combined with the practical contradictions of economic development and environmental issues and put forward my own idea. And then, paper analyses several big rationales of environment information disclosure. Followed by, I research on a number of important foreign developed countries environmental information disclosure of research results and practical, sum up the beneficial to environment information disclosure enlightenment and focus on the development and current status of the analysis of China’s iron and steel listed companies on the disclosure of environmental information, research affect its environmental performance information disclosure, to find out the defects and deficiencies of iron and steel enterprises in China in the disclosure of environmental information, and strive to make useful recommendations and opinions on the development of environmental information disclosure of listed companies in China’s steel.Mainly based on domestic and foreign literature, this study is in order to analyses the environmental information disclosure of listed companies on China’s steel and draw evidence-based conclusions from the development of domestic and international environmental information disclosure proceed in several aspects and from the perspective of qualitative and quantitative. However, the study of environmental information disclosure in China still has some questions, need experts and scholars’ coalition government departments and enterprises to multi-party communication and collaboration in order to ultimately find a suitable path of development of China’s steel enterprises.