The Research Of Environmental Cost Disclosing Based On The Low-carbon Economy

With nearly three decades of rapid economic development, China has become one of the leading economic powers, has long been based on the international stage. However, along with China’s rapid economic growth, worrying environmental problems become increasingly severe. Environmental pollution and climate change always affect people’s work and life. Land desertification, dust phenomenon, climate warming is a serious threat to the sustainable development of our country. But at the same time, people’s awareness of environmental protection and green concept has been gradually strengthened. In recent years, the country also gradually introduced a series of laws and regulations to protect the environment and resources policy. The term "low-carbon" also frequently appears in people’s vision. The companies must put greater efforts to increase the environmental expenditures on environmental protection measures, in order to establish a good corporate image. Only by doing so can they take a good place on the stage of international competition. Enterprises must be aware that previously only pursuit of economic growth rates, regardless of the quality of economic growth model is not sustainable. Enterprises must establish a "low-power, low-emission, low-pollution "development model of economic growth, driven by technological innovation. Father more corporate stakeholders are increasingly concerned about environmental protection measures and environmental costs of the enterprise information and this information have become important reference for corporate investors in making investment decisions. Therefore, the information disclosure of environmental costs has become an inevitable trend.Environmental cost accounting in China has developed more than20years and it has accumulated a lot of scholars’researches. There are already lots of papers and books of environmental costs existed. But when the concept of low-carbon economy gradually been adopted, the environmental costs of accounting develop on to a new stage. This article is in the new perspective of the low-carbon economy, and based on the experts and scholars’environmental cost accounting study. In the collection of domestic and foreign experts and scholars’ articles of the environmental cost of research, and with the use of the inductive method, case studies and other methods, this paper focuses on the enterprises environmental information disclosure issues. This paper is consisted of six chapters:Chapterl IntroductionThis chapter firstly introduces the research background and significance; secondly, it introduces the research framework and research ideas. Under the background of the increasingly serious global environmental issues and the rapid development of low-carbon economy, in the context of continually strengthening the importance of corporate cost information, the representative of the three companies in the steel industry, for example the environmental costs of the actual research enterprise information disclosure has a strong practical significance. The part of the research context outlined the main content of the article. Research ideas and frame parts combed the main context of the article, and explain the framework map. The research methods sector summaries research methods used in the article.Chapter2Literature ReviewThis chapter selects two angles, namely low-carbon economy and environmental costs, theories and views of experts and scholars at home and abroad about the environmental cost accounting combing. This has laid a solid theoretical foundation for this study of corporate disclosure of cost information. After combing through these research literature, at home and abroad have been many scholars of a theoretical study of the environmental costs, more extensive research coverage, gradually became system. But there are considerable differences in the definitions, accounting, and disclosure of environmental costs, also failed to reach a unified view. Our research of the environmental costs are generally focused on the concept of environmental costs and accounting research, some scholars put forward their own proposals on the disclosure of information disclosure of environmental costs, but there is no unified opinion. Research about information disclosure of environmental costs to a low-carbon economy perspective is a new issue, which provides a broad space for the launching of this article. Chapter3Theoretical BasisThis chapter introduces the origin、development and the main point of the theory of sustainable development, the low-carbon economic theory, the theory of the value of environmental resources and external economic theory. Together, these four theories form the theoretical basis of this article. Theory of sustainable development is the overall guiding ideology of the environmental costs of research; economic externalities theory provides theoretical support for the environmental cost accounting; environmental resource value theory provides an important condition for the environmental costs of information disclosure; low-carbon economy theory promotes the inner motivation of information disclosure of corporate environmental costs.Chapter4Analysis of Information Disclosure of Environmental CostsThis chapter firstly analyzes several problems existed in China’s enterprises in the disclosure of the environmental cost information. Then it introduces advanced methods adopted by some countries in the disclosure of environmental cost information. Under the concept of low carbon economy, information disclosure of environmental costs not only shows that the data of environmental cost, but also reflects the carbon emissions of the enterprise in a certain period.It can provide useful environmental cost information to the stakeholder of enterprises.This chapter lay a basis to make some recommendations to information disclosure of environmental costs in China.Chapter5Cases StudiesThe steel industry is an industry of high energy consumption and heavy pollution. At the same time it has important relationship with the people’s livelihood. Moreover, iron and steel enterprises in the environmental costs of information disclosure walk in the forefront of the national enterprise with the typical sense to study it. This chapter selected representative of the three domestic iron and steel enterprises, their environmental protection measures taken to implement the low-carbon concept and status of information disclosure for the environmental cost comparison analysis. And I also pointed out the flaws existed in them.Chapter6Proposals to Improve Information Disclosure of Environmental Costs Under the base of the fourth chapter of the environmental costs of information disclosure analysis and Chapter V of the steel industry enterprise environment cost information disclosed specific practices, and to combine foreign advanced practices in the information disclosure of environmental cost, this chapter provide some advices of standards specification, carrier reporting model and government public scrutiny recommendations of environmental cost information disclosure. Firstly, establish the criteria for sound environmental cost information disclosure system specification. Secondly, limit the carrier of disclosure of corporate environmental cost information. Thirdly, the establishment of China’s environmental cost model. Fourthly, strengthen the supervision of government regulators and the public.Chapter7Conclusion and OutlookSummed up in conclusion the following two points:(1) with the increasing importance of strengthening the environmental costs of information disclosure, Chinese enterprises should gradually standardize and specifies information disclosure of environmental costs.(2) Under of the analysis of corporate environmental costs of existing problems, combined with the condition of disclosure of environmental costs in the iron and steel enterprises in the social responsibility report, the information disclosure of corporate environmental costs applicable models and reporting format.This article is based on a low-carbon economy perspective to try more in-depth study of the environmental costs of information disclosure, the contribution of this paper mainly in the following two aspects:(1) The innovation of research perspective. A lot of institutions and scholars at home and abroad have already studied the information disclosure of environmental cost in many perspectives. Under the guideline of low-carbon economy theory, and with the combination of the value of environmental resources theory and external economic theory, this paper carried out a systematic research on the problem i of China’s enterprise environment cost information disclosure.(2) The innovation of research contents. This paper is based on the integrated advanced experience of the environmental cost reporting model in the United States and the existing research of the proposed model for Chinese enterprises. And it provide environmental cost information reporting model for Chinese enterprises that can reflect enterprises’ concept of low-carbon economy. By doing so can promote domestic enterprises to adopt a more effective mode to the environmental costs of information disclosure in the sustainability report.