Research On Environmental Accounting Information Disclosure Of Sun Paper

In the 21 st century,the world economy has grown at a rapid pace,but at the same time the consumption of natural resources has accelerated and environmental issues have become increasingly prominent.In 2020,China will strive to reach the carbon peak and achieve carbon neutrality,and is committed to the coordinated development of economy,society and ecology.The paper industry,as a more polluting industry,is now facing the challenge of expanding its scale and increasing production while also taking into account environmental issues.Environmental accounting information disclosure can effectively reflect the environmental protection activities and economic activities of enterprises and other related situations.Due to the late start of China’s environmental accounting-related research,the environmental accounting information disclosure system is not yet perfect,and many enterprises,in order to pursue the maximisation of their own interests,do not hesitate to pollute the environment in excess of a large scale,environmental violations occur from time to time,and enterprises for environmental accounting information disclosure voluntary poor,the lack of more perfect rules and regulations.Therefore,focusing on environmental accounting information disclosure in the paper industry and gradually establishing a perfect environmental accounting information disclosure system is in line with the current demand for sustainable development,and is of great significance in achieving the goal of "double carbon" and the green upgrading of the industry.Through collecting information and reviewing literature,this paper selects Sun Paper,one of the leading enterprises in the paper industry,to conduct a study.Through the case study method,literature research method and comparative analysis method,based on the current situation of environmental accounting information disclosure of Sun Paper in recent years,and compared with the environmental accounting information disclosure of enterprises in the same industry,we found that Sun Paper mainly has a single way of information disclosure,incomplete content,lack of Through an in-depth analysis of the reasons for the problems,it was discovered that the company was motivated by the idea of profit maximization and paid little attention to the disclosure of environmental accounting information.It also lacked a perfect system for doing so,as well as qualified environmental accountants and sound legal and regulatory frameworks.In response to the Sun Paper issues,corresponding countermeasures are proposed to enhance the environmental accounting information disclosure in terms of methodology,substance,and quality,and it is considered that independent environmental accounting reports should be increased,the content of environmental accounting information disclosure should be improved,the awareness of environmental accounting information disclosure should be enhanced,a standardized environmental accounting information disclosure system should be established and environmental auditing should be introduced to improve the environmental accounting information disclosure of enterprises.The level of environmental accounting information disclosure should be improved.