Comparative Study On Environmental Accounting Information Disclosure Of Listed

Enterprises are the main source of carriers or perpetrators of environmental pollution,and naturally assume the important responsibility of energy conservation and emission reduction and environmental protection.The general public’s life and health are not only impacted by the pharmaceutical industry,but it is also one of the most destructive industries in terms of environmental contamination.The pharmaceutical industry is a major factor in the advancement of China’s economic growth.Conversely,the production process,due to its chemistry and biology,unavoidably generates a considerable quantity of pollutants.The traditional accounting methods do not include the damage to the environment into the accounting,and cannot meet the requirements of environmental protection today.Introducing environmental accounting into the accounting system of pharmaceutical manufacturing and enhancing its environmental accounting information disclosure system is a must.The disclosure of environmental accounting information by listed companies in China’s pharmaceutical industry is thus of great importance.This paper examines the pertinent matters of environmental accounting information disclosure in China’s heavy pollution industries,utilizing the pharmaceutical industry as an example,based on the preceding context.A thorough examination of the current state of disclosure is conducted,followed by a synopsis and proffering of proposals.Firstly,this paper summarizes the research on the disclosure motivation,disclosure mode and content,evaluation of disclosure quality,and the status quo of information disclosure in domestic pharmaceutical manufacturing industry at home and abroad.Secondly,based on the relevant theories of environmental accounting such as sustainable development,248 listed companies in the pharmaceutical manufacturing industry were selected as samples to conduct statistical analysis on the disclosure of environmental accounting information of the samples,and summarized the common problems and shortcomings of the samples in the disclosure of environmental accounting information,such as non-standard disclosure methods,poor comparability,qualitative information dominated,too little monetary information,incomplete and selective disclosure,Reliability needs to be improved,Thirdly,the listed companies Kelun Pharmaceutical and Lizhu Group were selected as the cases,and the two cases were listed in the mainland market and Hong Kong market respectively.The disclosure of environmental accounting information in the annual report,environmental report and ESG report were analyzed in detail,and the similarities and differences were compared.The advantages and problems of Kelun Pharmaceutical in terms of disclosure mode,content and form were analyzed.Combined with the large sample analysis of the pharmaceutical industry,the causes of the problem are discussed from the perspective of external system and internal management,and based on this,some targeted suggestions are put forward to promote the development of environmental accounting information disclosure in the industry.