Research On Environmental Accounting Information Disclosure Of Baosteel Co.,Ltd.

As the early pursuit of economic growth at the cost of the natural environment,resulting in environmental problems such as global warming and air pollution,people have realized that it is urgent to protect the environment,environmental accounting has appeared in the public view.The country has also been vigorously advocating sustainable development and introducing policies to regulate the environmental behavior of enterprises.Iron and steel enterprises and other heavy pollution industries,as the targets of reducing overcapacity and optimizing industrial structure,are also the main source of pollutant emissions,widely concerned by all walks of life,and should assume the responsibility of environmental protection,including the disclosure of environmental accounting information.This paper takes Baosteel,a representative enterprise in the steel industry,as an example to conduct an in-depth study on its environmental accounting information disclosure.Firstly,this paper adopts the literature research method,collects literature and summarizes the research status at home and abroad,defines relevant concepts and lays a theoretical foundation after clarifying the writing ideas.Then,by comparing the environmental accounting information disclosure systems in China and the United States,the deficiencies of our system are found: weak legal system,insufficient binding force and lack of operability.Therefore,we should expand the subject scope of disclosure,strengthen the supervision and formulate environmental accounting standards.Secondly,the case analysis method is used to study the disclosure situation of Baosteel,sort out the environmental accounting information from 2016 to 2020 in the sustainable development report through various channels,annual report and other materials,and analyze the disclosure situation of environmental accounting information from the disclosure channel and disclosure content.Thirdly,13 disclosure evaluation indicators were selected based on relevant systems,and use content analysis method to score indicators.The index model was constructed to evaluate the disclosure quality.,and the main problems in the environmental accounting information disclosure of the case company were found: less negative information is disclosed,the content is incomplete,and the information is relatively scattered.Further analysis of the causes of the problem: lack of environmental accounting professionals,lack of responsibility of environmental accounting information disclosure and internal environmental protection governance structure of the company is not perfect.Finally,according to the problems found,based on foreign advanced experience,in connection with China's actual situation and industry characteristics,suggestions from the government,enterprise and society: the government should improve the laws and regulations,strengthen the effectiveness of supervision;the enterprise should improve the integrity,effectiveness and self-consciousness of the disclosure content,and strengthen the internal talent training of enterprise;At the social level,conduct third-party audit and strengthen the public and media supervision.It is expected that relevant suggestions can provide some reference for enterprises in heavy pollution industries,improve the quality of enterprise information disclosure,and enrich the research in the field of environmental accounting in China.