Research On Huifeng Stock’s Environmental Accounting Information Disclosure Based On PSR-entropy Method

For a long time,there have been frequent cases of environmental violations by enterprises in pesticide and fertilizer industry.It is common to fail to use environmental protection facilities in accordance with regulations,to secretly discharge waste water,to discharge waste water in excess of the standard,and to illegally dispose of hazardous waste.Even with technology,enterprises can still sample and tamper with automatic monitoring data by interfering with online monitoring facilities.This has brought many adverse effects: on the one hand,the behavior of polluting enterprises’ stealth and drainage has a negative impact on the lives and health of nearby people;on the other hand,we are in the Internet age,the addition of new media makes public opinion more powerful,and negative information will also endanger the interests of enterprises and their stakeholders.Therefore,the calls for supervising enterprises to avoid violations and illegal acts that pollute the environment and strengthening enterprises’ comprehensive and authentic disclosure of their environmental accounting information are becoming stronger and stronger.With the proposal of the "3060 Dual-Carbon Goal",the society’s attention to carbon neutrality and carbon peaking has been increasing.More and more companies have begun to emphasize environmental management and promoting low-carbon transformation,which has ushered in an important opportunity period and window period for the development of environmental accounting.It also puts forward new requirements for the disclosure of environmental accounting information of enterprises.This thesis takes environmental accounting information disclosure quality as the main research object.Firstly,sorting out the relevant literatures on environmental accounting,environmental accounting information disclosure,and environmental accounting information disclosure quality evaluation,studying the current situation and existing problems of environmental accounting information disclosure at home and abroad,and enrich the theoretical foundation of the article with the help of sustainable development theory,information asymmetry theory and stakeholder theory.Secondly,sorting out Huifeng Stock and its environmental accounting information disclosure status as a whole from the two aspects of disclosure form and content.Thirdly,using the three-year data from 2018 to 2020 of 25 companies in the pesticide and fertilizer industry listed on the Shenzhen Stock Exchange as the sample data,with the help of the framework of the PSR model,the basic framework for the quality evaluation system of corporate environmental accounting information disclosure is constructed,and the Entropy Weight method is used to carry out the index weight.Confirmed and completed the construction of the indicator system.Then,by comparing the comprehensive scores of the enterprise environmental accounting information disclosure evaluation system by25 sample companies in the pesticide and fertilizer industry,analyzing the scores and reasons of Huifeng’s environmental accounting information disclosure quality at the pressure index level,status index level,and response index level,and analyzing the cause of the problem from both internal and external levels.Finally,based on the analysis of Huifeng’s environmental accounting information disclosure quality,problems and causes,countermeasures are put forward from the level of pressure indicators,state indicators and response indicators.Based on the pressure indicators,it is emphasized that enterprises should strengthen the awareness of environmental accounting information disclosure,and improve the relevant regulations on environmental accounting information disclosure.Based on the indicators of the state,it is emphasized that the supervision and management of government departments and all sectors of society are required to establish a good corporate environmental management system.Based on the response,it is required to establish an environmental accounting model,and to fully and truthfully disclose environmental accounting information in the form of supplementary reports or environmental reports.