Assessment And Analysis Of Environmental Information Disclosure In China’s Steel Industry

In recent years,with the gradual strengthening for deployment of ecological civilization construction,state has successively issued heavy documents related to environmental protection.Under the context of the government’s continued strengthening of environmental protection inspectors,companies are paying more and more attention to the disclosure problems of environmental information.However,at present,there are still many problems in the disclosure problems of environmental information of listed companies in the steel industry,and the demand for evaluation of environmental management activities of enterprises has not yet been met.,in this condition,this paper analyzes the environmental information disclosure of the steel industry to provide some reference and help for the improvement of environmental information disclosure of listed companies in the industry.This paper establish an environmental resource accounting index evaluation system after preliminary analysis of the background and status quo of information disclosure in the steel industry and combining environmental performance and relevant regulations of China’s steel industry at the present stage,and employs two performance systems of environmental management performance and environmental management performance.the environmental information disclosed by the listed companies in the steel industry at this stage is scored through the environmental management and management performance indicators disclosed by the steel industry enterprises,and then the disclosure of environmental information of listed companies in the steel industry is evaluated.The analysis shows that the overall environmental information disclosure of steel industry enterprises is better.In the case analysis section,refers to the scoring situation of the environmental information disclosure of listed companies in the previous article,this paper selects Baosteel Co.,Ltd.,which is the first in the overall ranking as the benchmark enterprise,and the comprehensive ranking of Daye Special Steel as the problem enterprise.Detailed environmental information is further analyzed in which disclosed in benchmark enterprises and problem enterprises to analyze the exemplary templates that listed companies in the industry can learn from environmental information disclosure in the future and to analyze the possible shortcomings of steel companies in environmental information disclosure.In the end,corresponded to the recommendations,this paper proposes recommendations of enterprise strategy based on environmental resource consumption,industry based on resource utilization,managerial ideas based on enterprise environmental resource management,and green profit based on business operations.Hope this paper can help to improve the environmental information disclosure system of the steel industry.