Research On Environmental Accounting Information Disclosure Of Steel Listed Companies In China

With the continuous development of industrialization,90% of China's urban water pollution is serious,solid and air waste production continues to grow,this kind of environmental problem has caused the whole society and the government's close attention.For a long time,our country has been responding to the call,protecting the environment,carrying out sustainable development and advocating green economy,which has evolved the concept of environmental accounting.However,the time of exploring and analyzing environmental accounting in our country is short and the process is slow,and a large number of problems have not been solved.As a member of society,an enterprise should not only pursue interests,but also pay attention to its own impact on the environment while developing,and strive to put into action for environmental protection.However,most enterprises will not consciously fulfill their social responsibilities,which requires strengthening the disclosure of enterprise environmental accounting information,accounting elements such as environmental related assets and liabilities,various costs and other related links environmental management,performance information and so on are fully disclosed,so that its environmental problems can be supervised by the whole society,so as to restrict enterprises to pay attention to and improve the environment.As one of the basic industries supported by China's economy,iron and steel industry's production process will produce a lot of waste,which has caused great damage and pollution to the environment.Based on the above background,this paper selects steel listed companies as sample enterprises,and Angang Steel as a case enterprise to study the environmental information disclosure.Firstly,this paper selects 34 steel listed companies as research samples,and studies their2016-2018 annual reports and social responsibility reports,mainly from the content and mode of the company's public disclosure of environmental accounting information,quantitative analysis of the current situation of environmental information disclosure,and then ask questions and find out why.Secondly,this paper analyzes the impact of the new public issuance of environmental accounting information disclosure system on the information disclosure mode and content of listed steel companies in 2015-2018,and draws the conclusion that although the quality of environmental disclosure of listed steel companies in China has been improved in the past three years,the effect is not obvious due to the small strength,which has practical guiding significance for regulating environmental accounting information disclosure.Then this paper puts forward the following suggestions and measures for the common external factors affecting the disclosure quality of sample companies: first,relevant departments strengthen the rules and regulations related to the disclosure of environmental information;second,maximize the integrity of the existing theoretical system related to environmental accounting information;third,vigorously promote the implementation of environmental information disclosure by regulatory departments Method strength.Finally,taking Angang Steel Co.,Ltd.as an example,through the content analysis method,we set the scores of all kinds of environmental accounting information disclosed,calculated the disclosure index and compared it with the same industry,and found that the quality of information disclosure is in the middle level,and there are some problems,such as less content coverage,less centralized disclosure carriers,lack of independence,etc.,which are representative to a certain extent.Then it puts forward the following measures to improve the internal management of Angang Steel: improve the internal environmental information disclosure system,strengthen the internal management of environmental information disclosure,and improve the environmental awareness of the company's stakeholders through training and other measures.