Research On Environmental Accounting Information Disclosure Of Listed Companies In Coal Industry

In recent years,with the rapid development of economy and the increasingly serious environmental pollution,global warming,resource depletion,ecosystem imbalance caused widespread concern.Our government has issued a series of policies to alleviate the environmental pressure,take environmental protection as an important national policy,and vigorously advocate sustainable development.China's environmental pollution mainly comes from industrial production,so enterprises should take corresponding environmental responsibility while developing economy.The coal industry belongs to the heavy pollution industry,which causes incomparable environmental damage in the production process,causing widespread concern from the government and all sectors of society.The stakeholders of the enterprise are no longer satisfied with the information needs of traditional accounting,but pay more attention to the damage and impact of the production and operation activities of the enterprise on the environment,as well as the impact of the environmental activities on the financial and corporate image of the enterprise.Therefore,there is a need for environmental accounting information from external information users.Environmental accounting information includes not only environmental financial information but also environmental non-financial information,which can fully reflect the environmental management activities and environmental economic performance of enterprises.Better disclosure of environmental accounting information can urge enterprises to carry out environmental management and meet the needs of information users,positive environmental accounting information disclosure can improve the image of enterprises and attract investors,while negative environmental accounting information can promote enterprises to bear environmental responsibility,and enterprises can better understand their true financial level.At present,there are many problems in the process of practice.Therefore,on the basis of theoretical research,this paper summarizes the current problems in enterprise disclosure,so as to better integrate theory and practice.Firstly,this paper defines and combs the concepts of environmental accounting,environmental information,environmental accounting information and environmental accounting information disclosure.According to the characteristics of the coal industry and the requirements of relevant laws and regulations,it puts forward the objectives and information quality requirements of environmental accounting information disclosure,and summarizes the forms and contents of environmental accounting information disclosure in the coal industry.Secondly,using the method of statistical analysis,this paper analyzes the disclosure status of 21 sample companies in the coal industry,and finds out the existing problems in the current disclosure of the coal industry;then,combined with the case analysis of Z coal enterprise,it analyzes the disclosure form and content of Z Enterprise from different angles,and finds out the existing problems in the disclosure.Finally,suggestions are put forward to promote the development of environmental accounting information disclosure from the four dimensions of standard setting,regulatory requirements,enterprise management and external supervision.