Research On Environmental Accounting Information Disclosure

While the production and operation of enterprises has improved people's living standards and promoted economic development,it has also become a major source of environmental pollution problems.In recent years,the problems of resources exhaustion and environmental pollution become increasingly severe,people have gradually realized that it is not advisable to seek economic growth at the expense of the environment.In 2010,the Ministry of Environmental Protection listed 16 types of heavy pollution industry and proposed that such listed companies should regularly release environmental reports that disclose information about pollutant emissions,environmental management,etc.The mining industry is classified as a heavy pollution industry.Many countries have added strict regulations on environmental protection,restoration of surface morphology and discharge of pollutants.Traditional accounting and information disclosure standards cannot accurately calculate and convey the environment information of the company.Under such circumstances,the public have given more attention to environmental accounting.Environmental accounting information disclosure is the final result of environmental accounting.It is an essential way for enterprises to deliver environmental information to information users,and it also provides evidences for the supervision of government department.China has made several achievements in theoretical research on environmental accounting,but it has not yet formed a standardized and available standards and information disclosure systems.Nevertheless,there are still many problems in the environment-related information published by enterprises.This paper takes Zijin Mining as a case,combined with the statistical analysis of general situation of the non-ferrous metal ore mining industry,summarizing the disclosure situation of environmental accounting information based on disclosure carrier and content to explore the existing problems and causes of the problems.Learning from the experience of the US and japan,the government and regulatory agencies should be responsible for in the improvement of relevant system and policy.Besides,the corporates and the public should also play their role.It is hoped that this article can provide some reference for the study of environmental accounting information disclosure,and Chinese enterprises can enhance their awareness of environmental protection,pay attention to environmental benefits as well as economic benefits,and promote sustainable economic and environmental development.