Research On Environmental Accounting Information Disclosure Of Listed Companies In The Chemical Industry

A good ecological environment is the fairest public product and the most inclusive people’s livelihood.The people’s growing demand for a beautiful ecological environment has become the main content of my country’s social contradictions.With the rapid development of social economy,environmental protection has attracted attention from all parties,not just the government.More and more people are also aware of the importance of a good ecological environment.As the main body of social and economic activities,enterprises also have an inescapable responsibility in protecting the ecological environment.They must not only take measures to save energy and reduce emissions from the source of production,but also disclose high-quality environmental accounting information to meet the needs of stakeholders.For the chemical industry where Huifeng shares are discussed in this article.On the one hand,the development of the national economy is inseparable from the chemical industry;on the other hand,the chemical industry is a typical heavy-polluting industry.Various pollutants are produced in the process of producing chemicals.In view of the company’s image and economic interests,companies in the chemical industry are more likely to be less motivated to disclose environmental accounting information than companies in other industries,such as simple disclosure of content or only disclosure of positive information.Therefore,as the country continues to increase its environmental governance efforts,some companies in the chemical industry have become the focus of national attention,and the government closely monitors their environmental governance trends.This article takes environmental accounting information disclosure as the research theme.First,it sorts out the relevant literature based on theoretical results;secondly,selects 20 listed companies in the chemical industry,and summarizes the disclosure of chemical industry companies from the perspectives of disclosure form and disclosure content;Fengfeng is the object of specific case study.It sorts out the company ’ s 2010-2019 annual report and other environmental information-related announcements,analyzes in detail the company ’ s environmental accounting information disclosure status in recent years,and combines quantitative calculations on the environment of Huifeng.Evaluate the quality of accounting information disclosure,analyze its problems in environmental accounting information disclosure,and analyze the causes.The study found that not only Huifeng shares,but also listed companies in the chemical industry have problems such as scattered disclosure channels,inconsistent methods,insufficient disclosure content,and poor comparability of disclosed environmental accounting information,and most of the content is qualitative disclosure.It is difficult to reflect the true situation of the company in terms of environmental protection.At the same time,the case of Huifeng shares also reflects the failure of local governments to perform their supervisory duties,resulting in low reliability of information disclosed.Through research and analysis of the above-mentioned problems,specific improvement measures are proposed from the enterprise to the government and finally to the public level,in order to provide reference ideas for improving the level of environmental accounting information disclosure in the chemical industry and even the entire heavy-polluting industry.