Research On Environmental Accounting Information Disclosure Of S Steel Company

With environmental pollution becoming an issue requiring immediate attention,the state has steadily increased its efforts to control pollution.The formulation and implementation of green development policies and anti-pollution measures has once again made the issue pertaining to developing sustainable steel enterprises,the focus of national attention.In 2018,the heavy industrial polluters,especially the steel,remains the primary target of the country's implementation of the capacity-improvement policies aimed at optimizing industrial output.Faced with the dual pressures of environmental protection requirements and policy constraints,the disclosure of environmental accounting information in the steel industry has received considerable attention.As a prominent member of the steel industry,S Steel Corporation's policies is representative of the steel industry's environmental accounting information disclosure.This paper first uses the literature research method to collect and collate the relevant data of environmental accounting information disclosure,and introduces some domestic and foreign scholars to the research situation of environmental accounting information disclosure and the definition of related concepts,and secondly,based on information asymmetry theory,sustainable development theory and social responsibility theory,This paper analyzes the present situation of environmental accounting information disclosure of S Iron and Steel Company,and analyzes it from three aspects of disclosure content,channel and form.Thirdly,according to the actual situation of S iron and steel Company and the characteristics of its industry,the 14 contents of environmental accounting information disclosure are selected and the weight of the content is calculated by AHP,and The content analysis method is used to rate the quality of environmental accounting information disclosure of S Iron and Steel Company in 2010-2017,and it is multiplied with the corresponding content weight to calculate the comprehensive score and evaluate the quality of information disclosure.According to the quality evaluation,it is found that S iron and steel Company has some problems in environmental accounting information disclosure,such as imperfect disclosure content,relative dispersion of disclosure channels and the main form of qualitative disclosure,according to the actual situation of the company,the causes of the problem mainly lie in the weak awareness of environmental accounting information disclosure,incomplete corporate governance structure,The company's operating conditions are not stable and the disclosure system has not been established four aspects;Finally,based on helping the company to solve the problem of environmental accounting information Disclosure and improve the quality of disclosure,it tries to construct a disclosure system that conforms to the development status of S iron and Steel Company from five aspects of environmental accounting information disclosure Objectives,principles,contents,channels and forms.Four measures are put forward to improve the awareness of environmental accounting information disclosure,improve the governance structure,improve the business situation and deepen the research on environmental accounting information Disclosure system in order to guarantee the application of the system.This paper aims to improve the company's environmental accounting information disclosure through the research on environmental accounting information disclosure of S Steel Company.This will allow the company to provide high-quality information to its information users,thereby allowing the company to establish a good corporate image in the sphere of energy conservation,environmental protection and green development.This research intents to weigh the interests and environmental protection and turn the environmental pressure into growth momentum,thereby contribute to the creation of greater economic and social benefits.