The Chemical Industry Based On Environmental Accounting Information Disclosure Of Listed Companies

With the continuous social and economic progress and development,the goal of enterprise from the profit maximization to maximize enterprise value,as the main social economic entities in the low-carbon economic situation,the courage to assume responsibility,it is particularly important to fulfillment of effective performance.The opening of the annual UN Climate Change Conference,the world's first climate-related economic agreement-the signing of the Paris agreement,once again the national commitment to social responsibility to the international stage.To observe the 2013-2015 social responsibility report in our country,state-owned enterprises have made a great contribution.Though social responsibility report has a strong readability from the aspects of enterprise concept and performance,weak comparability,compared with the enterprise annual financial report index quantification,the advantage is obvious.Enterprise's environmental behavior,to some extent,can reflect the social responsibility of the enterprises,digital environmental behavior,through fulfillment of enterprise environmental accounting information disclosure of annual report inspection responsibility behavior,is a kind of good method.Although it's a short time that environmental accounting was introduced into our country.,there are many scholars analysis them from different angles of its development history,record and report.This article focus on environmental accounting information disclosure,the selection of chemical industry representatives,for three consecutive years ranked domestic corporate social responsibility report the five-star rating enterprise of China petroleum and chemical co.,LTD.and the same industry of the world's top ten foreign listed companies on behalf of the United States Exxonmobil,through case analyses the similarities and differences between Chinese and foreign enterprises,intends to learn from western developed countries and key points of environmental accounting information disclosure,provide a reference for the information disclosure of listed companies in our country at present stage,and explore the most valuable information in its annual reports,combined with the current low carbon,green,environmental topics.Science and technology methods,combining the environmental and economic activities,the currency trading combined with “carbon trading”,through economic behavior as a platform for the environment,actively explore a new idea of environmental accounting information disclosure of listed companies in our country.