Study On Environmental Accounting Information Disclosure Quality Of Tangshan Jidong Cement

Climate change is one of the most important environmental issues of our day.Throughout its manufacturing process,the cement industry has a significant impact on the climate.Cement companies are major environmental damageors and resource beneficiaries.It is the responsibility of companies to disclose their own environmental accounting information so that the public can obtain more in-depth information and monitor it more easily,regardless of whether you look at it from the standpoint of social responsibility theory or sustainable development theory.The content of environmental accounting information disclosed by companies is fragmented,and the quality of business disclosure of their own environmental accounting information is currently mixed due to the lack of a comprehensive system for environmental accounting information disclosure.The quality of Tangshan Jidong Cement’s environmental accounting disclosure is evaluated in this study using hierarchical analysis and fuzzy comprehensive evaluation methods.The study also identifies shortcomings in the information disclosure system and makes reasonable recommendations for improving the environmental accounting information disclosure system and Jidong Cement’s information disclosure.To establish a strong theoretical framework for the investigation,the paper reviews the environmental accounting literature from domestic and international sources before expanding on key ideas and fundamental theories.Based on this,Jidong Cement’s environmental accounting disclosures from 2017 to 2021 are reviewed for structure and content.Secondly,using environmental performance,financial,management,regulatory and information reporting as indicator layers,the hierarchical analysis method is used to construct the evaluation system of Jidong Cement’s environmental accounting information disclosure quality.The index weights of the evaluation system are then combined with the fuzzy comprehensive evaluation method to quantify the quality of disclosure information.According to a thorough analysis of Tangshan Jidong Cement’s environmental accounting information based on qualitative and quantitative analysis,Jidong Cement’s environmental accounting information has a medium level of disclosure quality and struggles with issues such as incompleteness,comparability,and reliability of disclosure information.Internal factors such as a flawed environmental management system and incomplete disclosure of environmental accounting information,as well as external factors such as a flawed legal and regulatory system and inadequate social supervision and management,are to blame for the problems.Finally,we recommend standardizing the environmental accounting disclosure system and enhancing internal management at Jidong Cement for internal reasons.To benefit Jidong Cement’s external interests,we suggest that relevant rules and regulations be strengthened,along with social supervision and management,to encourage the better growth of the business.The theoretical and practical implications of this investigation are significant.One advantage of conducting a case-specific study is that it can improve the content of environmental accounting information to be disclosed,make it more uniform and standard,and enrich research cases of environmental accounting information disclosure quality in terms of case content.Second,it can help businesses identify gaps in their publicly disclosed environmental accounting information,fill those gaps in their own disclosure,disclose more accurate and complete environmental accounting information,and give business customers easier access to useful information.