| With economic development and social progress,since the first industrial revolution,along with the rapid advancement of the economy,pollution problems have intensified.Different countries have begun to pay attention to environmental issues,and society has begun to require companies to disclose the impact of the environment.Although the enterprises are the main body of social production,they bring economic development to the society,they are also the biggest demand for material resources.With such a large amount of resource demand,enterprises have also become the source of environmental damage.In the face of such a situation,how to balance the economy and the environment is one of the most difficult problems in contemporary times.China is no exception,and the state has made many efforts to cope with this situation.Especially after the 18 th Party Congress,China proposed the "five-in-one",which emphasized the importance of ecological civilization,and also come up with higher environmental requirements for companies.As one of the most polluting industries,the coal industry must devote itself to protecting the ecology and the environment..Whether in the coal mining stage,the washing stage,the transportation stage or the final incineration stage,all will cause pollution to the environment.However,based on China’s current national conditions,coal is still an important demand resource,and it is impossible to rapidly reduce the exploitation and use of coal in a short period of time.Therefore,how to reduce the environmental pollution level of the coal industry,disclose the environmental information of coal enterprises,and continuously push the industry toward clean and environmental protection has become an important issue for the further survival and development of the coal industry.In order to conduct a better study,I chose the coal industry representative enterprise,Yanzhou Coal Mining,as a typical case,and studied the specific content of environmental accounting information disclosure.This paper adopts the normative analysis method,the literature research method,the case study method and the content analysis method.Taking the heavy pollution characteristics and environmental urgency of the coal industry as the research background.First,I analyzed the environmental accounting information disclosure status of the coal industry.The study found that there are few disclosure laws and laws in the coal industry;the disclosure method is arbitrary;the content of the disclosure is incomplete.Subsequently,the prospectus,annual report and social responsibility report of Yanzhou Coal Industry were discussed in depth from the disclosure ratio,disclosure method and disclosure content.It was concluded that the number of information disclosed by enterprises in different years was poor.The content is full of one-sidedness,decentralized,and the information is poorly coherent;the quality of the disclosed information is not guaranteed.The main reasons for the formation of the problem are: the enterprise has not formed a perfect disclosure system;the corporate disclosure awareness is not strong;the enterprise performance fluctuation affects the enterprise environmental accounting information disclosure;the state has not yet perfected the laws and regulations and lacks supervision;and different policies affect corporate environmental accounting information disclosure.According to the current reasons for environmental information disclosure,recommendations are made as below.In order to improve the quality of environmental accounting information disclosure,companies should improve the information disclosure system.Enhancing disclosure awareness and initiative.Strengthening environmental education publicity and paying attention to environmental awareness.Further promote enterprise optimization reform,stabilize business performance and so on.At the same time,the government should also improve disclosure of legislation and law enforcement,and increase the compulsory of disclosure.It is also necessary to strictly monitor and attach importance to the role of external audit. |
