Research On Environmental Accounting Information Disclosure Of H Group

The Fourteenth Five-Year Plan clearly stated that while resolutely curbing the blind development of high-energy-consuming and high-emission projects,it is necessary to expand industries such as energy conservation and environmental protection,clean production,and green infrastructure upgrades.In the context of the increasingly severe domestic economic environment and the country's acceleration of the green transformation of its development mode,the country's increasing attention to environmental pollution and the deepening of the concept of green development have put tremendous pressure on the steel industry.In the face of the supervision of government departments and the increasing public attention to the environmental protection of corporation,therefore the environmental accounting information disclosure of steel corporations is an important channel for corporations to display the effectiveness of environmental protection work.It is theoretically and practically significant for steel corporations to improve the quality of information disclosure.This thesis selects H Group as the case study object,based on H Group's organizational structure,operating conditions and information disclosure status,analyzes the content and methods of H Group's information of environmental accounting from 2012 to 2019;selected by combining the characteristics of the steel industry 16 information disclosure content,and construct a hierarchical structure model,establish the H Group environmental accounting information disclosure quality evaluation system,calculate the each content's weight,and next use the analysis method to score the 16 content,and the scoring results are matched with the content weights.Multiply the comprehensive score to evaluate the quality of H Group's environmental accounting information disclosure.The research found that H Group has the problems of lack of completeness,continuity,reliability and lack of independence in the information disclosure.The reasons are mainly composed of two aspects.The external reasons are the unsound legal construction of information disclosure,The inadequate supervision of relevant departments and the lack of third-party environmental assurance are due to the imperfect internal governance structure of H Group,unstable business conditions,lack of awareness of active disclosure,and failure to build a complete information disclosure system.Therefore,in order to improve the quality of information disclosure of environmental accounting of H Group,the government should establish information disclosure laws and regulations of environmental accounting and clarify the division of supervisory responsibilities,introduce third-party assurance agencies to strengthen the special audit of information,and improve the governance structure and operation of H Group.Status,improve the awareness of disclosure,and build an environmental accounting information disclosure system.This thesis hopes that through the research on the quality of information disclosure of environmental accounting of H Group,it has certain reference value for H Group to improve the quality of information disclosure,assume social responsibility for environmental protection,and establish a good social image.At the same time,it can also provide reference of information disclosure of environmental accounting to other corporation in the steel industry.