Research On Environmental Accounting Information Disclosure Of Listed Companies In Heavy Pollution Industries In China

Since the industrial Revolution,mankind has created material wealth at an unprecedented rate.With the rapid development of economy,the problems of environment and resources have appeared day by day.Since the 1960 s,the international community has been pondering the relationship between nature and human beings.From its formation to its acceptance,the concept of sustainable development has brought together the efforts of countless environmental protection workers.In recent years,China has constantly advocated environmental protection and green development.Environmental slogans such as "clear water and green mountains are gold and silver mountains" appear in our vision.Under this background,environmental accounting research in China has also begun.Environmental accounting retains the essence of traditional accounting and integrates the applied discipline of environmental science.It gives consideration to environmental benefits while achieving economic growth.As the mainstay of China’s national economy,enterprises should shoulder the responsibility of co-existence of development and environmental protection.Due to the late start of environmental accounting in China,despite the emergence of many excellent research articles in recent years,its theoretical system is still defective,resulting in the lack of a complete and beneficial theory to support the constraint of enterprises in environmental accounting information disclosure.Therefore,if we want to improve the quality of information disclosure of listed companies,it is urgent to standardize the form and content of corporate disclosure.This paper focus on the more representative of the listed companies in heavy pollution industry enterprises,study the problems existing in the environmental accounting information disclosure,view and from paper industry enterprises-C paper,using literature research and case study two kinds of research methods to study,through to the department documents,the enterprise shall disclose the content,evaluation of C paper all contents of the completion of the situation,this paper analysis C problem,present situation of theory research and enterprise practice in China,and the characteristics of the industry,improve the quality of C paper disclosed Suggestions,It is hoped that it can provide help for the research on the improvement of environmental information disclosure of listed companies in heavy pollution industries.