| Absolutely,the country attaches great importance to environmental issues,divides the construction of ecological civilization into the overall layout of the “Five in One”,coordinated the transformation of ecological civilization into a constitution,and takes pollution prevention as one of the three major battles to build a well-off society in 2017,As an important pillar industry of the national economy,the steel industry has become the largest source of emissions in the industrial sector.At present,there are still some environmental accounting information disclosures in the steel industry.Defects,therefore,a comparative analysis of environmental accounting information disclosure between China and the United States steel industry,find differences,and at the same time expand foreign advanced experience,improve the quality of environmental accounting information disclosure in the steel industry.In the research of this paper,the two analysis methods of theory and case are combined,combined with the research status of environmental information disclosure at home and abroad,and the law on disclosure of Sino-US environmental information is summarized,and the steel industry is combined on this basis.Information disclosure status,Taking an in-depth comparative study of US Nucor Steel Company and Baosteel Co.,Ltd.as an example,the analysis found that Baosteel and Nucor Company had differences in the disclosure of less negative information,less currency information,and more scattered information.Continue to study and analyze the reasons for the differences and find that:(1)Imperfect environmental information disclosure system and guidelines;(2)Lack of verification of environmental accounting information;(3)Stakeholders’ insufficient attention to corporate environmental accounting information;(4)Differences in the operating conditions of enterprises.In summary,the following suggestions are made to improve the quality of environmental information disclosure in the iron and steel industry in China:(1)Establish enterprise-government-public environmental information disclosure model;(2)Reorganize enterprise environmental audit;(3)Improve enterprise environmental information disclosure substitution;(4)Create green steel industry chain. |
