Research On Environmental Accounting Information Disclosure Of G Enterprise

The industrialization process in western countries is faster than in China,so it also faces various environmental problems before our country.The combination of sustainable development and accounting theory has produced environmental accounting,and then developed theories of environmental accounting and environmental information disclosure.Under the guidance of the scientific development concept,our country has paid more and more attention to environmental issues and has continuously issued related policies.At the same time,people have also paid more attention to environmental pollution issues that are closely related to daily life.Enterprises,as major pollution producers and resource users,must assume corporate responsibilities and protect the environment while developing.As people pay more and more attention to the environmental problems of the coal industry,there is a need for coal enterprises to disclosure their environmental information,and coal companies should also take responsibility for issues such as pollution generated during their own production processes.At the same time,corporate environmental accounting information’s disclosure is helpful for stakeholders to more specifically understand the true impact of the company’s operations on the environment,the efforts and achievements of the company in environmental protection and governance,and it is convenient for stakeholders to make decisions about the company.More comprehensive evaluation.This "environmental consideration" is a manifestation of the importance attached to environmental issues by all sectors of society,and environmental accounting information disclosure is kind of specific action when enterprises are fulfilling their social responsibilities.Based on relevant theories,this paper analyzes the existing domestic and foreign related literatures,takes G enterprise as the research object,analyzes the current status of G enterprise’s disclosure of environmental accounting information,establishes an evaluation system to study it,and analyzes environmental information disclosure process.Existing problems and their causes are explored.Based on the existing problems,relevant suggestions are given to improve the content and form of G’s disclosure,improve the quality level of its environmental accounting disclosure,enhance its social benefits,and form new market competitive advantages.This article mainly organizes and evaluates the environmental accounting information disclosed in the company’s annual report and social responsibility report from 2010 to 2018,analyzes the problems existing in the company’s disclosure,and proposes corresponding improvement suggestions.