Study On The Disclosure Of Environmental Cost Information Of B Steel Company

With the rapid development of the economy in China, people’s living standard has been improved significantly, which, at the meantime, also has brought some environmental problems. Enterprise, as the person concerned of environmental problems, has an obligation to disclose some environment information to the public. Environment cost, as a necessary part of environment information, runs through the whole production and business operation activities of the enterprise. Nowadays, the research on environment cost in the domestic country is still in the initial stage. Although there are some scholars studying the disclosure of environment accounting information, the number of research in the theoretical study of the disclosure of environment cost information is not too much, and existing research gaps. Therefore, my thesis researches the disclosure of environment cost information by combining theoretical study and a case study, putting forward some practical suggestions to it. As a result, not only can relevant theories be enriched, but also it can be beneficial to enterprises to enhance their disclosure of environment cost information in a more comprehensive and professional way, and help enterprises to better fulfill their social responsibilities.My thesis mainly is composed of five parts. The first part is introduction, introducing the research background and significance, literature review abroad and at home, research ideas, methods and innovations. The second part is the related concepts and theoretical basis of the disclosure of environment cost information, mainly introducing some relevant theories of environmental cost, including the definition of environment cost, disclosure of environment cost information, environment benefit, and the theoretical basis of this research. The third part is the analysis of current situation of the disclosure of environmental cost information in B Company. Through analyzing and summarizing some sustainable development reports and board reports during the five years in B Company, we try to find some problems existing in its disclosure of environment cost information, and to discuss some root reasons accounting for them. The fourth part is perfecting some advice on the disclosure of environment cost information in B Company. On the basis of above analysis, targeted suggestions that are useful to it in B Company are put forward. The fifth part is conclusion and expectation, making conclusion about my research and putting forward some expectation to the future research trends of environment cost.There are two innovative points in my thesis. Firstly, there is innovation in the perspective of the thesis, because the subjects of research concerning the disclosure of environment cost information in China are limited to industry categories, and the number of research aiming at a true case study is less. Therefore, my thesis uses B steel Company as an example to research its disclosure of environment cost information, which has innovative meaning. Furthermore, there is innovation in the content of my research, because the current research on environment accounting is mostly confined to the disclosure and confirmation of environment accounting information, etc. However, based on previous researches, my research is more refined by studying the environment cost of environment accounting information, which can enrich existing theories.