Research On Environmental Accounting Information Disclosure Of Listed Companies In Coal Industry

As China's economic development enters a new normal,people pay more attention to the relationship between business activities and the environment,and pay more attention to the sustainable development of the economy and society.The coal industry is an important basic industry that is related to the national economic lifeline and energy security.It is also a “three high” industry with high water consumption,high energy consumption and high pollution.The environmental pollution problem cannot be ignored.In recent years,due to the overcapacity of coal and structural reforms on the supply side,coal enterprises are under pressure to transform and upgrade.However,the production and utilization of coal will inevitably have a huge impact on the ecological environment.The problem of balance and uncoordinatedness has become increasingly prominent.Environmental accounting information disclosure has increasingly become an important way to promote coal enterprises to solve pollution and improve the environment.Therefore,it is increasingly important to study environmental accounting information disclosure of listed companies in the coal industry.This paper takes the environmental accounting information disclosure of the coal industry as the research topic,and firstly uses relevant basic theories to sort out the domestic and international theoretical results of environmental accounting information disclosure.Secondly,combined with the characteristics of the coal industry,it selects 15 coal listed companies as the analysis object,from the disclosure method and the disclosure of the content of the coal industry's current environmental accounting information disclosure situation,and finally it opens the listed company as a specific research object,using its 2013-2017 environmental information report,does a detailed analysis of the status quo of environmental accounting information disclosure of the Kailuan shares in recent years,and pointed out the main problems in the process of environmental information disclosure,and further analyzed the internal and external causes of these problems.Finally,from the government,enterprises and society,targeted proposing to improve the environmental information disclosure of Kailuan shares,it mainly includes: improving system construction,enhancing corporate environmental awareness,designing independent environmental accounting reports,standardizing disclosure content,strengthening multi-agent supervision and publishing Blue Book of Environmental Responsibility,and hopes that these recommendations can provide some reference for the sustainable development of the coal industry.