Research On Environmental Accounting Information Disclosure Of Y Company

Recently,as social economy is growing rapidly,there are emerging more and more problems concerning ecological environment,which have drawn people’s attention about the importance of environmental protection.Being the very main part of economic development,enterprises are the main consumers of natural resources and one of sources of emitting pollutant.To hold balance between developing and protecting environment has become the key for enterprises to achieve green and low-carbon transformation and grow by development of high-quality.The vigorous promotion of ecological civilization construction,together with the proposal of the carbon peaking and carbon neutrality goals,have brought extensive attention from all society for enterprises about their behaviors,and higher standard requests have been put forward for their environmental accounting information disclosure.Meanwhile,Coal enterprises emit large amounts of pollutants in the process of production and operation.The production and operation process of each enterprise will have impact of significance on environment,which justifies the practical meaning to select enterprise Y to carry forward the environmental accounting information disclosure research.This paper collects and summarizes literature of environmental accounting information disclosure of domestic and overseas based on literature research method,makes definitions of concepts being related to environmental accounting information disclosure,and briefly describes the theory of sustainable development,information asymmetry theory and stakeholder theory.It sets up a theoretical for the later writing.Then,using the case analysis method to select Y enterprise in the coal industry as the research object and summarizing the basic situation of the enterprise.Based on the environmental accounting information disclosed from 2017 to 2021,this paper analyzes the disclosure status of Y enterprise from both the content and form,and evaluates its disclosure quality.According to the analysis of the current situation and the quality evaluation,it is found that in enterprise Y,the environmental accounting information disclosure of mainly has the problems of inconsistent disclosure form,incomplete disclosure content,poor disclosure quality,lack of assurance of information,and lack of initiative in disclosure.The causes of the above problems include external factors such as imperfect systems and insufficient supervision,as well as internal factors such as imperfect environmental management system and lack of environmental accounting professionals.Therefore,in order to change the current situation and improve the level of disclosure,we put forward corresponding suggestions.Firstly,to improve environmental accounting information disclosure,we should pay more attention on improve the legal system of it.Secondly,we can intensify supervision and expedite the construction of environmental auditing.Thirdly,we should lay emphasis on the cultivation of environmental accounting talents.Finally,the enterprise need to perfect the environmental management system,and enhance the environmental awareness of internal personnel.Through the research of this paper,I hope to provide some help for enterprise Y about the optimization of environmental accounting information disclosure,improve its corporate image,quicken transformation and upgrading,and promote its sustainable development.In the meantime,I hope this paper can supply consultation for other heavy polluting enterprises,provide new directions for government supervision.I hope the joint efforts can really be promoted for the development of environmental accounting information disclosure by government and enterprises,then shall we build a beautiful China together.