D Company Environmental Accounting Information Disclosure Research

The Fifth Plenary Session of the 18th CPC Central Committee put forward the concept of green development,taking green development as an important development concept that must be adhered to in the 13th five year plan and even in the future.At the same time,the pharmaceutical industry is one of the 16 heavy polluting industries in the guidelines for environmental information disclosure of listed companies(Draft)published by the Ministry of environmental protection.Therefore,in the face of this conflict situation,it is more and more important and urgent for pharmaceutical enterprises to actively disclose environmental accounting information,improve the quality of environmental accounting information disclosure and realize sustainable development.Most enterprises in the pharmaceutical industry take the pursuit of interests as the core of development,at the expense of the environment,which brings great pressure to the national economic green development and environmental protection.According to the relevant data,only 21 of the top 80 listed companies in China's pharmaceutical industry have published special social responsibility reports,and the environmental accounting information published by various enterprises is uneven,with the majority of contribution indicators.In this paper,D Group Co.,Ltd.(hereinafter referred to as "D company"),a key pollutant discharge unit announced by environmental protection department and a typical representative of Listed Companies in the pharmaceutical industry,is selected as the research object.The methods of literature research,comparative analysis and quantitative research are adopted.This paper reviews the relevant literature on environmental accounting information disclosure of domestic and foreign scholars,defines the concepts of environmental accounting,environmental accounting information and environmental accounting information disclosure,and then carries out the full text research based on the theory of social responsibility,stakeholder theory,information asymmetry theory and accountability theory.This paper analyzes the content of environmental accounting information released by D company from 2015 to 2019,constructs an evaluation system of environmental accounting information disclosure suitable for D company,analyzes the level of environmental accounting information disclosure,and then finds out the problems existing in the environmental accounting information disclosure of D company,such as too single disclosure method and incomplete disclosure content.On this basis,this paper further analyzes the causes of the problems existing in the environmental accounting information disclosure of company D,mainly including the weak awareness of environmental accounting information disclosure,the lack of third-party audit system and so on.Finally,according to the existing problems and causes of environmental accounting information disclosure of D company,find out the effective countermeasures to help D company improve the level of environmental accounting information disclosure,mainly including establishing a perfect environmental accounting information disclosure system,improving the supervision of enterprise internal information disclosure,etc.