Research On Environmental Accounting Information Disclosure Of Listed Companies In Power Industry

In recent years,my country’s economic development has become faster and faster,and the ensuing problems of resource depletion and environmental pollution have become increasingly prominent.The Chinese government has discovered and gradually paid attention to the increasingly serious environmental problems,vigorously advocated low-carbon sustainable development,and transformed the economic development model.At the same time,the environmental protection concept of the public has been continuously enhanced.Today,all people care for the environment and pay attention to environmental protection issues,the demand for environmental accounting information disclosure is increasing day by day,and more and more voices require companies to disclose environmental activity information.China’s my country’s environmental accounting research began in 1992.From 1992 to the present,the research of Chinese scholars has always been focused on the theory of environmental accounting,and it has not been possible to combine research with practice.Until now,a set of standardized environmental accounting standards has not been formed in China,and there is no operable information disclosure system.There is no unified form of information disclosure between different companies.Enterprises only choose the content of environmental accounting information disclosure according to their own wishes.And methods have led to a series of problems such as low information value content and scattered disclosure content in the environmental information disclosure work of Chinese enterprises.Most companies’ environmental accounting information disclosure is seriously missing.The original intention and goal also failed to meet the information needs of stakeholders,resulting in a serious asymmetry of environmental accounting information.Therefore,in order to protect the corporate image and avoid environmental risks caused by asymmetric environmental information,enterprises in heavily polluting industries should actively disclose environmental accounting information to the public and its stakeholders to fully fulfill their environmental fiduciary responsibilities.The power industry occupies an important position in the national economy,but at the same time it is also a heavily polluting industry,which has a great degree of damage to the environment.In 2010,the Ministry of Environmental Protection also included the thermal power industry in one of the sixteen categories of heavily polluting industries under supervision.Both the regulatory authorities and the public have paid more attention to environmental information disclosure of power industry companies.The power industry is the top priority of environmental protection and pollution control.This paper has fully analyzed the current status of accounting information disclosure in the power industry,and selected S company,a key company in the power industry,to conduct research and refer to the S power company’s social responsibility report.,Sustainable development report,annual report and other materials,summarize the problems in its environmental accounting information disclosure and analyze the reasons,and finally make relevant recommendations.Not only can it optimize and improve the environmental accounting information disclosure system of company S,but it can also provide a demonstration and example for other companies in the industry.It is hoped that it can provide some reference for the study of environmental information disclosure in the power industry.At the same time,it hopes to enhance the social responsibility consciousness of China’s power companies,so that companies pay attention to economic benefits,but also environmental benefits,and promote sustainable economic and environmental development.This study takes S Power Company as a case company and is divided into six parts.The first chapter introduces the research background and significance;the second chapter systematically elaborates the environmental accounting information disclosure theory;the third chapter analyzes the current status of environmental accounting information disclosure in the power industry,and uses all listed companies in the power industry as a sample for descriptive analysis;the fourth chapter introduces S company profile;Chapter V analyzes the current status,problems and causes of environmental accounting information disclosure of S Power Company;Chapter 6 discusses solutions to environmental accounting information disclosure of S Power Company.