| Coal is the most important pillar of China's energy.In the context of the lack of alternative energy,it plays an important role in the coal industry,metallurgy industry,steel industry,chemical industry and other industries,supporting the basic production and operation of these industries.However,due to the rapid development of the industry in recent years,more and more heavy pollution industries,coal resources are exploited without control,which is not only a threat to natural resources,but also a serious damage to the ecological environment on which we depend.It is everyone's responsibility to protect the environment.It is absolutely not advisable to sacrifice a good ecological environment for economic development.In this case,in order to balance the sustainable development of enterprise economy and environmental protection,the state began to put forward the concepts of "energy conservation and emission reduction","green development",and took environmental protection as one of the important issues in China at present.Environmental accounting information disclosure is an important part of environmental information issues,which can publicize the enterprise's environmental protection system,environmental governance effect,pollutant discharge and compliance,environmental investment and other information.Therefore,it is necessary to select coal industry to analyze and study the current situation of environmental accounting information disclosure.This paper collects and arranges the excellent research results of domestic and foreign scholars and the literature related to environmental accounting information disclosure,has a preliminary research idea,and summarizes the relevant definitions and theories of environmental accounting information disclosure.The theoretical basis of environmental accounting information mainly includes: sustainable development theory,stakeholder theory,corporate social responsibility theory.Then following the principle of necessity and representativeness,33 listed companies in coal industry are selected as samples to discuss and analyze the current situation of environmental accounting information disclosure in coal industry as a whole.The results show that there are several problems in the disclosure of environmental accounting information in coal industry: lack of standardized and unified disclosure mode,unaudited disclosure information,and total amount of environmental accounting information Not enough.In order to find solutions to these problems,wedecided to take China Coal Xinji Energy Co.,Ltd.as the research object and make further analysis and evaluation.Through selecting the annual report and social responsibility report disclosed by the company from 2014 to 2018 as the analysis data,extracting the information about environmental accounting in the report,and elaborating the performance of the company in the disclosure method and content,in order to more intuitively show the disclosure quality of the company,a set of information disclosure quality evaluation system is designed for the company,and six first-class indicators are determined Based on the content analysis method,the quality of environmental accounting information disclosure in 2014-2015 is evaluated from three dimensions of significance,quantification and sustainability.The results show that the company has the problems of incomplete information disclosure,lack of independent environmental reports,lack of third-party audit verification and supervision.This may be caused by the following reasons: the lack of environmental accounting professionals,the lack of a complete supervision system and the lack of third-party audit.Based on this,the paper puts forward some suggestions to improve the current situation of information disclosure in coal industry: improve the laws and regulations of environmental accounting information disclosure,establish special environmental accounting standards,and strengthen the supervision of external environmental audit. |
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