Research On Environmental Accounting Information Disclosure Of Listed Companies In China

With the continuous deterioration of the natural environment,"listed company environmental accounting information disclosure" has gradually become a hot word concerned by stakeholders.However,the disclosure of environmental accounting information of listed companies in my country still has problems such as incomplete information disclosure,few data disclosure indicators,inconsistent disclosure mode,incomplete disclosure standards,and immature disclosure system.Therefore,the disclosure of environmental accounting information of listed companies in my country is not yet a basis for accurately assessing the environmental performance of listed companies.BG shares are listed companies in my country's steel industry.This article will take BG shares as an example to study and summarize the disclosure of environmental accounting information in my country.This article will also refer to the existing environmental accounting information disclosure evaluation standards and establish an evaluation index system to evaluate the level of disclosure of BG shares,thereby presenting the weakness of companies in the process of disclosing environmental accounting information.In addition,by analyzing the processing mode of Nippon Steel & Sumitomo Corporation's disclosure of environmental accounting information,drawing on experience,it fills the gaps in these aspects of BG shares,and proposes improvements and suggestions.It is expected that through such analysis and research,the level of disclosure of environmental accounting information of listed companies will be improved.Although BG shares is one of the companies with deeper disclosure experience in environmental accounting information of listed companies in my country,BG shares have room for further improvement in environmental accounting records and measurement,evaluation of corporate environmental performance and audit of corporate environmental accounting information.Such problems are not uncommon in the disclosure of environmental accounting information of other listed companies in my country.This article uses BG shares as an example to analyze the external and internal drivers of BG shares for environmental accounting information disclosure.The study found that the external motivations for BG shares to disclose information are mainly the requirements of government departments,the needs of stakeholders and the pressure of public opinion;the internal motivations are mainly the needs of managers to enhance the company's image and the company's sustainable development decision-making requirements.In addition,this article has carried out a lot of statistical analysis,using statistical table statistics to clearly show the situation of BG shares environmental accounting information disclosure.Then,by referring to international and domestic disclosure standards,this article establishes an evaluation standard for environmental accounting information disclosure that includes the entire process,and scores and ranks the disclosure of BG shares in recent years through content analysis.The study found that the disclosure level of BG shares' environmental accounting information has been increasing year by year,and the "annual report + social responsibility report + sustainable development report" has become the fixed disclosure model of BG shares.However,during the scoring process,the company also found deficiencies in the process of disclosing environmental accounting information,that is,there was no unified disclosure standard,a lack of detailed explanations of abnormal changes in data and professional knowledge,the disclosure of textual information was significant and no internal Audit system.Based on the above research,this paper compares the environmental accounting information of Japan Nippon Steel & Sumitomo Corporation,analyzes the advantages reflected in the information disclosure process,puts forward BG share improvement suggestions,and finally draws a conclusion.It is hoped that through the analysis and research of the thesis,we can provide reference opinions for the improvement of the disclosure of environmental accounting information by listed companies in my country.