Corporate Environmental Accounting Information Disclosure In The Context Of Industry 4.0

Since the concept of sustainable development was put forward,the government,environmental protection organizations and the public have paid more and more attention to the phenomenon of pollution damage caused by the production and operation activities of enterprises.Countries have successively issued standards of environmental information disclosure for heavily polluting companies.Corporate environmental information disclosure has developed into a direct channel for investors,the public,and other external stakeholders to learn about corporate environmental management.However,the disclosure of environmental accounting information is based on the collection and processing of environmental information by companies,and the environmental information has many dimensions,the industry lacks unified monitoring and measurement methods and standards,and the choice of environmental information disclosure by Chinese companies is subjective.Therefore,information reliability,authenticity,accuracy and objectivity are difficult to guarantee.Industry 4.0 provides technical support for corporate environmental information disclosure.The Internet of Things,radio frequency technology,and geospatial information systems can accurately record and transmit pollutant emissions and ecological and environmental information in real time.This article selects China Shenhua Energy Company as the research object.By reviewing and sorting out the methods and contents of China Shenhua Energy Company's environmental accounting information disclosure in the past ten years,it summarizes the problems of China Shenhua Energy Company's environmental information disclosure.Studying the environmental management system and technology disclosed by China Shenhua Energy Company puts forward the necessity and feasibility of China Shenhua Energy Company establishing an environmental accounting information system under Industry 4.0technology.On this basis,an environmental accounting information system was designed for the China Shenhua Energy Company,and the specific implementation process of environmental accounting information disclosure was explained by taking the desulfurization process of the coal power plant under the China Shenhua Company as an example.Secondly,make recommendations for China Shenhua Energy Company to improve the quality of environmental information disclosure.In this paper,through the research of China Shenhua Energy Company's environmental accounting information disclosure and the design of environmental accounting information system under Industry 4.0 technology,it is concluded that Industry 4.0 technology can help companies collect environmental data in real time and accurately,and promote environmental accounting information disclosure Completeness,reliability and authenticity enhance the quality of the disclosed content.