Study On The Environment Information Disclosure Of Yue Yang Forestry Paper Group

With the rapid development of industry, environmental pollution, global warming and other issues intensified, people grows emphasis on environmental issues, requiring companies to disclose environmental information. Relevant international organizations, government departments, non-profit organizations, industry associations have also introduced some information disclosure guidelines to encourage enterprises to disclose environmental information voluntarily.Enterprises, especially heavy polluting enterprises, disclosing environmental information can effectively reduce environmental risks, meet stakeholder needs, and contribute to the construction of ecological civilization. Paper making industry is one of the heavily polluting enterprises. In order to improve the quality of the products, a lot of paper-making enterprises extends the industrial chain upstream, conducting "forestry-paper integration", This strategy is the combination of forestry and paper industry. The management and use of forest resources make the paper making enterprises have new characteristics. In the environmental responsibility, the forestry paper integration enterprise shall reflect the environmental benefits and environmental risk of forest resources information.By using the methods of literature research, firstly this paper reviews the research on the environmental accounting, environmental information, environmental information disclosure of paper-making enterprises and forestry enterprise. It is found that the disclosure of environmental information is an important branch of environmental accounting, and many research achievements have been gained. Secondly, this article expounds the related concepts and theories of environmental information and environmental information disclosure. What’s more, this paper summarized the present situation of forestry paper integration enterprise development and the environmental information disclosure. At last, the paper analyzes the environmental impact of forestry paper integration enterprise, including the pollution of the traditional paper industry and the ecological benefits of forest cultivation.Through theoretical research and case study, this paper draws the following conclusions. First of all, the paper introduces the basic situation of YueYang forestry paper Group and the implementation process of the "forestry-paper integration" strategy. Secondly, the paper analyzes the current situation and existing problems of environmental information disclosure in YueYang forestry paper Group, and analyzes the current situation and problems of the environmental information disclosure. Thirdly, the paper designs the framework of YueYang forestry paper Group environmental information disclosure. Finally, according to the annual report and research materials, discusses the case’s environmental information disclosure of the content. According to the ecology and forestry economics research results; this paper calculated the ecological benefits of the five aspects of forests in water conservation, soil and water conservation, carbon dioxide fixation, release oxygen, air purification.Through theoretical research and case study, this paper draws the following conclusions. (1) Forestry paper integration enterprise is combined with traditional papermaking and forest cultivation industry. The environmental information disclosure should include the negative impact and positive effect. (2) forestry-paper integration enterprise environmental information didn’t cover the details of all contents. In the disclosure of information, there is no contamination of the type, quantity, concentration, waste treatment and other key environmental pollution indicators, but also does not reflect the ecological benefits of forest. (3) Through theoretical analysis and case study found:YueYang forestry paper Group environmental information disclosure should follow international standards and domestic according to law, commonness and individuality, qualitative and quantitative, ratio and the feasibility of combining the principles. The disclosure of YueYang forestry paper environmental information should include: environmental strategy, environmental management, environmental performance, ecological benefits, and the relevant financial information.