Research On A Company's Environmental Accounting Information Disclosure

Environmental accounting information is a part of enterprise management information,which is used to reflect the environmental impact and management of various business activities or social activities management activities.If the environmental accounting information can be truly and effectively disclosed,the management organization and the public can understand the completion of the environmental protection work of the enterprise and provide a practical basis for environmental protection work.This paper mainly uses literature research method,case study method and content analysis method to study the disclosure of environmental accounting information of company A.Environmental accounting information is divided into two categories: financial information and environmental management information.Environmental financial information is mainly disclosed in the company's annual report,and environmental management information is mainly disclosed through social responsibility reports and sustainability reports.At present,there is a problem in the disclosure of environmental accounting information of Company A that the information is not relevant,the repeated disclosure is serious,and the disclosure content is not substantive.The main problems caused by the current disclosure are: the decline in financial revenue,the lack of internal environmental accounting system,the lack of disclosure norms,lax supervision and the absence of independent assurance institutions.This paper also constructs an environmental accounting information evaluation system to measure the quality of information disclosure from the two dimensions of obviousness and quantification.A company was scored with reference to this evaluation system,and the results showed that the disclosure quality of Company A was not high.The comparison proposes suggestions for improving government supervision,improving the environmental accounting information disclosure system,strengthening incentive measures,and introducing independent assurance institutions.This paper provides a practical basis for the further development of environmental accounting in China.It also hopes to use environmental accounting disclosure as an opportunity to force enterprises to make more efforts in environmental protection and truly achieve sustainable development of green and low carbon.