Research On Environmental Accounting Information Disclosure And Reputation Management Of Coal Enterprises

With the changing environment,the government and various stakeholders are paying more and more attention to environmental protection.Therefore,more and more attention is paid to the environmental accounting information of enterprises,which will be beneficial to the solution of environmental problems in our country.However,my country is still in its infancy in this aspect,and currently it mainly adopts two methods: voluntary and compulsory.Generally speaking,the level of environmental accounting information disclosure of enterprises is not high.When companies disclose environmental accounting information,they often have to take into account the company’s reputation and are reluctant to make it public.For key pollutant discharge units,environmental issues are particularly important.Therefore,this paper takes the coal enterprise as the background,selects S company as the research object,and studies the corporate environmental accounting information disclosure and corporate reputation management.Firstly,based on the existing research,this paper analyzes and evaluates the current situation of environmental accounting information disclosure of S company,and finds that S company has problems such as decreased enthusiasm for environmental accounting information disclosure,insufficient environmental accounting information disclosure and lack of independent environmental reports.Then,the significance of S company’s reputation management and the game analysis of reputation operation in the process of environmental accounting information disclosure are expounded.When S company has a negative impact on the environment,the impact of S company’s environmental accounting information disclosure on the reputation is also different.Based on the KMRW reputation model,it is found that the ethical disclosure of environmental accounting information by S company will be more conducive to reputation management.Then,the research method based on grounded theory is used to explore the influence mechanism of S company’s environmental accounting information disclosure on reputation,and the environmental accounting information disclosure influence reputation path model is constructed,and it is found that environmental protection actions and environmental protection attitudes in environmental accounting information disclosure will have an impact on reputation.Next,based on the reputation path model of environmental accounting information disclosure,it is analyzed that the problems in S company’s environmental accounting information disclosure will adversely affect the reputation,and find out the reasons.Finally,according to the reasons analyzed above,corresponding countermeasures and suggestions are put forward.In this way,the quality of environmental accounting information disclosure of S company will be improved,and then the corporate reputation will be improved.5 Figures,11 Tables,and 53 References.