Research On Environmental Accounting Information Disclosure Of Listed Companies In My Country's Steel Industry

With the vigorous development of my country's economy,the environment is deteriorating,which gradually attracted people's attention.For this reason,the Chinese government has carried out a series of environmental management and governance activities.As a heavily polluting industry,the steel industry has increased my country's GDP and employment rate.The steel industry is a pillar industry in my country,and it plays a pivotal role in promoting my country's economic development.However,enterprises in heavy pollution industries will inevitably cause great damage and pollution to the ecological environment during production and operation.This reality has also attracted the attention of stakeholders.Looking at the study on information exposure in environment accounting by domestic and foreign scholars,although certain theoretical results have been achieved,they still haven't reached a more consistent conclusion.At the same time,the quality of information exposure in environment accounting of listed companies in my country is relatively low.Therefore,it is of great practical significance to explore the status quo of information exposure in environment accounting of Chinese steel industry,analyze its main problems and reasons,and propose targeted measures to improve the quality of information exposure in environment accounting.This paper integrates the development status and theoretical results of environment accounting,and take 41 listed companies in the steel industry as sample companies,and analyzes the situation of information exposure in environment accounting of listed companies in the steel industry in my country.From the two aspects of disclosure model and disclosure content,it conducts centralized analysis and summary on the disclosure of environmental accounting information in its prospectus,2017-2019 annual reports for the past three years,and social responsibility reports or sustainability reports,and analyzes and summarizes them.Summarizes the main problems and reasons for information exposure in environment accounting of listed companies in the steel industry in China,and proposes specific improvement measures in a targeted manner,hoping to have certain reference significance for China's heavy-polluting enterprises and other types of enterprises.This article is divided into the following six parts:The first part is the introduction.Mainly introduce the research background and significance,literature review,research methods and ideas,and innovations.The second part is an overview of corporate information exposure in environment accounting.It elaborates the basic theories of information in environmental accounting,related economic theories of information exposure of listed companies,and related systems of corporate environmental management.The third part analyzes the current situation of information exposure in environment accounting of listed companies in my country's steel industry.This part uses 41 listed companies in the steel industry as a sample to study the current status of information exposure in environment accounting in terms of disclosure mode and disclosure content,Take the prospectus,annual reports for the past three years and independent reports as research data,analyzes the main problems in information exposure in environment accounting,and based on the environmental accounting of listed companies in China's steel industry The main problems in information exposure analyze the causes.The fourth part is Problems and causes of information exposure in environment accounting in my country's steel industry.After analyzing the status quo of disclosure of steel industry companies in my country,we summarized the problems that companies have and further analyzed the causes of the problems.The fifth part proposes corresponding countermeasures to improve the quality of information exposure in environment accounting of listed companies in China's steel industry.These countermeasures mainly include construct the information exposure in environment accounting model of listed companies in my country's steel industry,improving China's information exposure in environment accounting laws,increasing the concern of stakeholders,and improving the information exposure in environment accounting Supervision system and vigorously training environmental accounting professionals.The sixth part is conclusions and limitations.This article comprehensively uses the method of literature research and the combination of qualitative research and quantitative analysis to analyze and summarize the current status of information exposure in environment accounting of listed companies in the steel industry in my country,and proposes targeted measures to improve the quality of information exposure in environment accounting in my country.The innovation of this article is embodied in:by analyzing the status of information exposure in environment accounting of listed companies in my country's iron and steel industry,two reporting modes suitable for information exposure in environment accounting of listed companies in steel industry are constructed.Besides,this paper uses A company as a case company to demonstrate the specific application of the information exposure in environment accounting system constructed in this paper.