Study On Environmental Accounting Information Disclosure Of BG Steel Company

Green water and green mountains are Jinshan Yinshan.A good environment is the basis for human survival,but in recent years,the gradual deterioration of the natural environment has made natural resources increasingly scarce.Such development status makes all countries realize that the material foundation of social and economic development is being threatened.As an emerging discipline,environmental accounting aims to incorporate environmental-related data into the daily accounting of enterprises.The introduction of environmental accounting is a further expansion of the accounting field,and it is also a manifestation of people's gradual strengthening of awareness of environmental protection.Disclosure of environmental accounting information can improve the level of corporate environmental accounting and can also enable stakeholders to better understand the business activities of the company.However,the development of environmental accounting in China is relatively late,and the methods and contents of environmental accounting information disclosure have not been unified and standardized.Therefore,the research on environmental accounting information disclosure can further understand the problems of environmental accounting disclosure in our country to a certain extent,and put forward corresponding suggestions based on the problems,which can promote the sustainable development of environmental accounting.The thesis takes the environmental accounting information disclosure of BG Steel Company as the main research object.First,understand the main business scope and organizational framework of BG Steel.By summarizing and sorting out the methods,locations and contents of environmental accounting information disclosure of BG Steel from 2015 to 2019.Combining data to analyze the status quo of the environmental accounting information disclosed by the company.Secondly,by consulting the policies of the steel industry,the status quo of environmental accounting information disclosure of BG Iron and Steel Company and the research of predecessors,the quality index of environmental accounting information disclosure of BG Iron and Steel Company was constructed,and the judgment matrix was constructed with the aid of the AHP analytic method.The research is carried out from four aspects of environmental financial information,environmental performance information,environmental responsibility information and environmental management information,and 4 secondary indicators and 12 tertiary indicators are set.According to the questionnaire survey method and the comprehensive fuzzy evaluation method,the environmental accounting information disclosure of BG Steel Company was evaluated and scored,and the final result was obtained.Finally,according to the comprehensive results,the environmental accounting information disclosure level of BG Steel Company is analyzed,and the corresponding improvement measures are proposed.Through research,it is known that the content of BG Steel's environmental accounting information disclosure lacks completeness and systematicness.Selective disclosure of data with strong willingness will make BG Steel's environmental accounting information disclosure one-sided.In response to the problems of BG Steel,measures such as improving the disclosure system,strengthening the construction of the talent team,and introducing third-party audits have been proposed.Through the research on the environmental accounting information disclosure of BG Steel Company,we can discover the problems in the disclosure and improve the level of environmental accounting information disclosure.While providing more convenient accounting information for stakeholders,it can also promote the sustainable development of the enterprise itself,strengthen the disclosure of environmental accounting information,and strive to be an excellent leader in the steel industry.The thesis hopes to provide a reference for BG Steel Company to improve the level of environmental accounting information disclosure,and to further improve its disclosure quality.