Research On Environmental Accounting Information Disclosure Of Listed Companies In Textile Industry Based On The Perspective Of Social Responsibility

Nowadays,all countries in the world are pursuing higher and faster economic development,and increasingly fierce economic competition has made various natural resources the object of preemption and consumption,aggravating environmental pressure,and the frequent occurrence of various vicious environmental incidents has also made environmental protection a hot topic.The textile industry has a very important position in the national economy and is an important export industry in my country,but it is also one of the sixteen major polluting industries designated by the Ministry of Environmental Protection of my country.This means that when balancing the development of the enterprise itself and the society as a whole,enterprises in the textile industry should pay more attention to the impact on the ecological environment in the process of enterprise development,consciously take up the burden of social responsibility,and strive to balance the relationship between the environment and the economy.Environmental accounting information disclosure can promote companies to solve their own environmental problems,and corporate social responsibility awareness can also be reflected in it.The study of environmental accounting information disclosure in the textile industry is not only a supplement and improvement to the relevant theories,but also of great significance to the balanced development of the industry and even the entire society.This paper firstly collects and reads a great deal of literature related to the content of the study and summarizes the theoretical achievements and shortcomings of corporate social responsibility and environmental accounting information disclosure.Through combing through the literature,it can be found that so far there is no authoritative standard to guide enterprises to disclose environmental accounting information correctly and standard.Combining stakeholder theory,sustainable development theory,information asymmetry theory and game theory,this paper defines the relationship between corporate social responsibility and environmental accounting information disclosure,and makes it clear that environmental responsibility is an important part of social responsibility,and the performance of corporate environmental responsibility can be seen and confirmed in the open environmental accounting information.After sorting out and analyzing relevant theories,the social responsibility of the textile industry is evaluated,and sample companies are selected to analyze the current situation of environmental accounting information disclosure in the textile industry from two aspects: the form of environmental accounting disclosure and the content of environmental accounting disclosure.After basically grasping the current situation of industry disclosure,J Company is introduced as the research object to analyze the disclosure form and content of J Company’s environmental accounting information.Company J was found to have problems with the completeness,standardization of its disclosures.From the perspective of social responsibility,J Company’s sense of social responsibility will make the company have the idea of active disclosure,but this and the income after disclosure will trigger the company’s game psychology,which is difficult to judge and will affect the company’s disclosure behavior;the society lacks authoritative standards to regulate the content and form of disclosure,corporate employees also lack environmental compliance and social responsibility awareness,and the company has not established a special environmental supervision department and environmental management process.s reason.At the end of this paper,in view of the problems existing in J Company’s disclosure,it gives suggestions and measures from the perspective of of the government and the public outside the enterprise,and the responsibility construction within the enterprise.It is believed that it is possible to improve the incentive mechanism to ensure the gaming benefits of disclosure;provide more legal support and strengthen public supervision;enhance corporate responsibility awareness and encourage self-disclosure;build an entire organizational governance structure and set up a special department for internal environmental protection work within the enterprise,etc.Measures to improve the disclosure quality and level of J Company’s environmental accounting information.