A Study On Environmental Accounting Information Disclosure About Listed Companies In China

In1972, the Europa Club released a research report called "Limits to Growth". From then on,economics as the representative of the social sciences focus on the environment is increasing day by day.Consistented with the large background of the times, accounting also began to focus on environmental issues from70years of the20th century.Among them, the disclosure of corporate environmental accounting information is an important branch of accounting research.The pollution problem is getting worse, and it has impacted on human survival, social environment, blocked the rapid social and economic development.The idea of sustainable development has gradually led to an emerging discipline--environmental accounting,environmental accounting information disclosure of environmental accounting as an important component,is able to reveal the environmental resource utilization and environmental pollution control, implementation of environmental responsibility,So it has become a modern inevitable choice for sustainable development of enterprises.As the world is moving towards a low carbon economy era,influnce of enterprise production and management activities upon environment is increasingly concerned by society.Environmental information disclosure,as the tools of the enterprise communicate their environmental performance information and the way of social supervision enterprise environmental protection activity, is taken seriously gradually, become an important realistic problem.Since2003,China has successively a series of environmental accounting information disclosure policy.These regulations except in a few specific cases of compulsory disclosure of corporate information,is the guide and encourage enterprises to the voluntary information disclosure.In recent years,China’s environmental information disclosure of enterprises increased significantly, but in the disclosed method, content and the number of such great discretionary power.This paper combined normative analysis and empirical analysis methods, and analysis the environmental accounting information disclosure.Select502heavily polluting industries listed companies of the A shares in2010as the research samples, analysis of China’s present situation of environmental information disclosure and to the factors as the breakthrough point, carried out an empirical analysis of China’s environmental accounting information disclosure of listed companies from the two aspects of the enterprise characteristics and governance structure,and puts forward the related policy proposal.The purpose is to help enterprise environmental information to regulators, providers and users of knowledge our country enterprise environmental accounting information disclosure of the status quo and rule, offer theory basis and reference for decision-making.