Research On Environmental Accounting Information Disclosure Of H Steel Company

With the continuous development of our economy,the degree of industrialization is constantly increasing,and the degree of industrialization has also been increasing,but it has been accompanied by increasingly serious environmental problems.As the waste generated by the main business of the iron and steel industry will seriously harm the ecological environment,it needs to fulfill its social responsibility to the maximum extent and effectively disclose the environmental accounting information.As a heavily polluting company,H Iron and Steel Company considers many factors when disclosing environmental accounting information,which will limit the amount of content disclosed by the company and the overall level of disclosed information to varying degrees,thus failing to meet the needs of relevant information users.Therefore,it is necessary to study the environmental accounting information disclosure of H Iron and Steel Company.At present,domestic and foreign research on environmental accounting information disclosure is more inclined to take the industry as the target,while there are few studies on individuals.Therefore,this paper selects H Iron and Steel Company as the case object of study,and takes the sustainable development theory,social responsibility theory,information asymmetry theory and stakeholder theory as the research basis.Content analysis method and analytic hierarchy process are used to analyze the current situation of environmental accounting information disclosure of H Iron and Steel Company from four aspects: disclosure channel,disclosure form,disclosure content and disclosure level.At the same time,select different iron and steel companies in the same industry for in-depth comparison,found that the company’s environmental accounting information disclosure situation is not ideal,there are imperfect disclosure content,disclosure information lack of comparability,disclosure content of low quantification.In view of the existing problems,the environmental accounting information disclosure system of H Iron and Steel Company is optimized under the guidance of disclosure objectives,disclosure principles and improvement ideas,and the corresponding safeguard measures are proposed to ensure that the company can seek an efficient disclosure system.This paper hopes that by studying the environmental accounting information disclosure of H Iron and Steel Company,on the one hand,it can help H Iron and Steel Company improve its environmental accounting information disclosure system,so that H Iron and Steel Company can establish the image of energy saving,environmental protection and responsible company,on the other hand,it can provide information users with higher quality environmental information,and provide guarantee for stakeholders to make correct decisions.