Research On The Quality Of Environmental Accounting Information Disclosure Of Shenhua Energy Company

Environmental information disclosure can reveal the utilization of environmental resources and the status of pollution control of enterprises,which is conducive to the information restraint and supervision of enterprises,and is an effective solution to effectively supervise coal enterprises to fulfill their environmental responsibility.However,there are still some practical problems in the disclosure of environmental accounting information,such as insufficient content and form of disclosure and uneven quality of information.In practice,it is necessary to formulate the corresponding quality evaluation system according to the actual situation of enterprises,so as to improve the efficiency of enterprise governance and improve the quality of environmental accounting information disclosure.D Company is a leading enterprise in the coal industry.It is of theoretical significance and practical value to study the quality of environmental accounting information disclosure.Through literature retrieval,this paper sorts out the research progress of environmental accounting information disclosure at home and abroad,and summarizes the concepts of environmental accounting information and quality evaluation.And based on sustainable development theory,impression management theory and other related theories,analysis of D company’s production and operation conditions,environmental accounting information disclosure status;The quality evaluation system of the company was constructed by AHP to evaluate the quality of environmental accounting information disclosure from 2012 to 2019.Finally,according to the analysis results and problems,put forward the targeted optimization strategy.The study found that:(1)the comprehensive score of D Company’s environmental accounting information disclosure in 2019 was 2.21 times that of 2012,indicating that the quality of environmental accounting information disclosure had been improved,but there were some problems in the disclosure of environmental accounting information,such as insufficient quantification,general information disclosure,incomplete environmental accounting and scattered disclosure content.(2)The main causes of the problems in the disclosure of environmental accounting information of enterprises are non-standard content and form of disclosure,lack of internal and external control of disclosure,and low degree of participation in social supervision.(3)It is suggested to standardize the disclosure system and form,build internal and external management control system,and give play to the supervision force of all social parties.The results of this study aim to provide solutions for companies to improve the work of pollution control and implement the requirements of information disclosure,and also provide references for other companies in heavy pollution industries such as coal industry to disclose environmental accounting information.