Comparative Study On Environmental Accounting Information Disclosure Of Sino-US Coal Companies

As one of the pillars of China's economy,coal enterprises will have a major impact on China's environment.This requires coal companies to be more standardized in environmental accounting information disclosure.In recent years,China's policies and technologies for environmental protection have developed rapidly and comprehensively.However,although the development of environmental accounting information disclosure has been studied in theory,the policy has just begun to study and the development of enterprises has also been greatly developed.space.In the United States,theories,policies,and actual disclosures of environmental accounting have begun earlier and more comprehensively,and have strong reference value.At present,although the environmental accounting information disclosure of Chinese coal companies has made great progress,there are still many places that need improvement.After carefully comparing the environmental accounting information disclosed by the key coal companies in China and the United States,this paper proposes inspiring suggestions for domestic coal enterprises.First of all,this paper introduces the industry background and environmental disclosure of domestic and foreign coal companies,and then combs the development of environmental accounting at home and abroad and the related concepts and theories of environmental accounting.Then it analyzes in detail the similarities and differences of the coal industry situation and form between China and the United States and the future development direction,and also introduces the development of China-US environmental accounting system,which has laid a foundation for the necessity and reliability of this paper.After that,Xishan Coal and Electricity Company of Shanxi Province and Peabody Company of the United States were selected to compare and analyze the company's 2013-2017 annual report,social responsibility report,prospectus,etc.,using content analysis and comparing the disclosure methods of sample enterprise environmental accounting information.Analyze and evaluate the company's disclosure content and disclosure level.Again,explore the differences and differences in the disclosure methods,models and disclosure levels of Sino-US energy companies,and analyze the reasons for these.Drawing on the advantages of American companies,combined with China's current national conditions,it puts forward proposals for improving regulations,strengthening supervision,increasing attention,and improving the integrity of environmental accounting information disclosure of energy companies in China.This paper also provides detailed and operational content comparison and guidance for corporate environmental information disclosure,facilitating the government to further improve the requirements of environmental accounting information disclosure and further strengthening the environmental accounting content.