Research On The Influence Of Environmental Accounting Information Disclosure Level In Coal Enterprises On Performance

Most enterprises have low awareness of the prevention of pollution caused by their own production,and only start to carry out corresponding pollution control and environmental pollution prevention after the pollution problem is punished.In recent years,my country has paid more and more attention to the big problem of environmental pollution.At the same time of rapid economic development,it has not failed to control environmental pollution.It has issued measures and introduced a series of policies to promote green economy and green development,live in harmony with nature,reduce The daily production of polluting enterprises is harmful to nature,and it also proposes specific governance goals,such as "carbon peaking" and "carbon neutrality".Corresponding national governments also have higher requirements on the production environment of enterprises,but my country’s requirement for environmental disclosure information is voluntary disclosure,resulting in a low degree of voluntary disclosure by most enterprises or even no disclosure.Therefore,it is of great theoretical and practical significance to help enterprises re-understand environmental information with actual transmission results,to voluntarily improve the quality and level of disclosure,to help the government adjust and implement environmental protection policies,and to improve the environmental accounting disclosure system.According to the current environmental policy,this paper analyzes the coal industry in the high pollution industry from the perspective of green accounting and the industry situation of the enterprise,defines the relevant concepts,and selects the coal industry National Energy Shenhua Group on the basis of previous research.The case study,through qualitative and quantitative analysis,respectively studies the environmental disclosure level and performance of the group,and studies the relationship between the two to analyze the impact of environmental disclosure level on performance.The research content of this paper mainly includes four parts: The first part expounds domestic and foreign scholars’ views on environmental disclosure,corporate performance and the correlation between them.The second part introduces the theoretical basis of relevant environmental accounting information disclosure and corporate performance,and analyzes the content,situation,influencing factors and existing problems of the basic environmental information disclosure of the coal industry under my country’s current environmental protection policies.The third part introduces the selected cases,analyzes the group’s own environmental disclosure level by descriptive analysis of the group’s environmental disclosure,constructs an environmental disclosure index,and conducts a descriptive analysis of the group’s financial performance index selection,and calculates the group’s environmental performance by constructing a JF model.The EPI index is used to analyze the correlation between the group’s financial performance,environmental performance and the level of the group’s environmental disclosure.The fourth part puts forward relevant suggestions to the group and the government on how to improve the level of environmental disclosure according to the research results.The research results show that the level of environmental accounting infor mation disclosure of National Energy Shenhua Group has a positive impact on the group’s financial performance,and it is also helpful for the group to impr ove its environmental performance.Finally,this paper puts forward relevant im provement measures for the group’s overall performance and disclosure,and put s forward relevant suggestions for the industry and the national government to establish a special environmental protection department and standardize the disc losure of environmental accounting information.