Research On Environmental Accounting Information Disclosure Of Listed Textile Companies

In recent years,China is making great efforts to promote the development of ecological civilization and realize the goal of a beautiful China.China’s "dual carbon" strategic target requires enterprises to accelerate the pace of reducing carbon emissions,reduce environmental pollution,and achieve sustainable development.Textile industry is one of the pillar industries of China’s economy and one of the industries with heavy environmental pollution and high energy consumption.While obtaining economic benefits,listed textile companies have the responsibility and obligation to disclose their handling of environmental problems to the public for environmental pollution.This paper argues that the information related to environment is the object of environmental accounting information.Its main contents include environmental financial information and environmental non-financial information,and the non-financial information can be subdivided into environmental responsibility information,environmental management information and environmental performance information.Through the environmental accounting information disclosed by enterprises,relevant departments can master the impact of enterprises’ activities on the environment,and timely supervise and standardize them.At the same time,the quality of enterprise environmental accounting information can also provide basis for information users to help them make more reasonable decisions.At present,in view of the environmental accounting information disclosure quality standard construction in China is not perfect enough,in order to urge the textile industry to bear by a listed company to better fulfill their social responsibility,need to study the environmental accounting information disclosure,the research of environmental accounting information disclosure problem both in theory and in practice are of great significance.This paper firstly combed the domestic and foreign related research about environmental accounting information disclosure,define the concept of environmental accounting and environmental accounting information,at the same time,the theory of corporate social responsibility,sustainable development theory,stakeholder theory and economic theory this paper studies the theoretical basis of environment,lays the foundation for later study.Secondly,32 textile companies listed in Shanghai and Shenzhen stock exchanges are selected as research samples to analyze the current situation of environmental accounting information disclosure of listed textile companies from 2017 to 2020 through induction and sorting.Thirdly,the quality evaluation system of environmental accounting information disclosure of textile industry is constructed according to the specific requirements of relevant departments of the state on environmental accounting information disclosure.Then,the quality evaluation system of environmental accounting information disclosure is applied to Fengzhu Company.Through horizontal and vertical comparative analysis,it is concluded that the main problems existing in the company are: the content of environmental accounting information disclosure is insufficient and comparability needs to be improved.Finally,the paper puts forward relevant countermeasures and suggestions to improve the quality of environmental accounting information disclosure of listed textile companies in China: the government refines relevant laws and regulations,enterprises improve basic information construction,and the public strengthen supervision.It is hoped that the research of this paper can provide some reference value for the environmental accounting information disclosure of textile enterprises,and also provide some reference significance for other heavy pollution industries.