| In recent years,"carbon peaking" and "carbon neutralization" have become the global focus.China has also paid more attention to environmental pollution and issued a series of policies to promote the development of green economy.At the recently held20 th National Congress of the CPC,the importance of environmental protection was further emphasized,pointing out in the future,we should comprehensively promote the prevention and control of environmental pollution and improve the level of environmental infrastructure construction.With the further deepening of the public’s understanding of green sustainable development,environmental accounting,which uses financial methods to calculate environmental benefits,has received more and more attention.It interacts environmental information and economic benefits reasonably,effectively conforms to the era concept of green development,and is of great significance for the economic benefit accounting of heavy pollution industries.As an important part of the production industry in China,lithium mining industry is closely related to people’s life.Taking this industry as the research object,Its of practical significance to study its environmental accounting information disclosure.In order to study the quality of environmental accounting information disclosure in the lithium mining industry,this paper first starts from the relevant theories of environmental accounting information disclosure,summarizes and sorts out China’s environmental accounting information disclosure policies,selects 21 lithium mining enterprises listed in 2022 as samples,sorts out the prospectus,annual reports,and independent reports of each enterprise,conducts research at the level of the entire lithium mining industry,and analyzes the current situation of environmental accounting information disclosure in the entire lithium mining industry,And designed the environmental accounting information disclosure quality evaluation system for the lithium industry to evaluate the overall disclosure quality level of the industry.This paper sums up four problems of environmental information disclosure in the lithium mining industry: the information disclosure mode is too random,lack of disclosure initiative,insufficient quantification,and the disclosure quality of companies in the industry varies greatly.Based on the internal and external conditions of lithium industry,this paper further analyzes the causes of the above problems.Then select Tianqi Lithium as the case study object,analyze the specific situation of its environmental information disclosure,and analyze the accounting effect of its environmental information disclosure from two aspects of corporate performance and corporate reputation,and draw the conclusion that high-quality environmental accounting information disclosure can increase corporate performance and enhance corporate reputation.Finally,combined with the characteristics of the lithium industry,the paper puts forward countermeasures to improve the quality of environmental accounting information disclosure in the whole industry: improve the disclosure standard system,improve the disclosure supervision system,enhance the enterprise’s disclosure motivation and strengthen the training of environmental accounting talents. |
