A Comparative Study On Environmental Information Disclosure Of Chinese And American Paper Listed Companies

With the rapid development of economy,it is accompanied by increasingly serious environmental problems and environmental pollution events.As the main source of environmental problems,heavy pollution enterprises should consciously bear the corresponding responsibility.As one of the heavy pollution industries in China,the paper industry has the characteristics of high energy consumption and high pollution,but its pollution has not been properly treated.Therefore,it is particularly important to unify and standardize the content of Listed Companies in the paper industry.Starting from the concept of environmental accounting and related theories,this paper takes the enterprises in USA as the comparative research object.Using content analysis and CONI analysis,21 sample enterprises are selected from each of China and the United States to make a comparative analysis of the current situation of environmental disclosure in China and the United States.Through the case comparison between Chenming Paper and international paper,the paper analyzes the disclosure mode and content,and concludes that the listed companies in China have weak awareness of accounting information disclosure,incomplete disclosure content,inconsistent disclosure carrier,weak government supervision and lack of third-party audit verification of environmental accounting information disclosure.This paper analyzes the reasons for the differences in environmental information disclosure between China and the United States,and puts forward some suggestions such as improving the laws,regulations and accounting standards of environmental accounting in China,strengthening the supervision of enterprises,and improving the awareness and risk of enterprises.This paper takes the environmental information disclosure of paper-making enterprises as the representative of heavily polluted enterprises,and the problems it reflects also have certain commonness,which provides reference for the improvement of accounting information disclosure in heavily polluted industries.