Research On The Environmental Accounting Information Disclosure Of Listed Companies In The Paper Industry Under Carbon Peaking And Carbon Neutrality Goals

With the rapid development of the world economy,human consumption of human energy is also growing rapidly.Accompanied by a series of environmental problems,protecting the ecological environment and responding to climate change has also become a common challenge for the world.Methods to reduce the destruction of the environment.As the world’s largest carbon emission country,China actively takes responsibility,promotes emission reduction,and clarifies the "double carbon" goal to achieve sustainable development.In this context,the role of environmental accounting information disclosure is increasingly prominent.With the continuous deepening of the "double carbon" goal,enterprises should actively invest in the process of environmental protection and low-carbon transformation.Based on the accurate and reliable greenhouse gas emissions,timely evaluate and adjust the target Follow up the process of reducing emissions in time,and all of this is inseparable from the disclosure of the environmental accounting information of the enterprise.The "Carbon Peaking and Carbon Neutrality" goals have greatly improved the requirements of corporate environmental protection and management.As one of the 16 types of heavy pollution industries announced by the Ministry of Ecology and Environment,the paper industry should bear social responsibility and fulfill the obligation to protect the environment.Environmental accounting information disclosure can not only reflect the company’s efforts in environmental protection,but also convey the environmental protection situation of relevant enterprises to the outside world,thereby helping stakeholders to make wise choices.Therefore,in the paper industry,the disclosure of environmental accounting information is particularly important,and it is necessary to further improve the level of environmental accounting information disclosure.In the "Evaluation Report on Environmental Responsibility Information Disclosure of Listed Companies in China" jointly issued by the China Environmental Records Association and Beijing Chemical Technology University,Jingxing Paper has won the first place for two consecutive years in 2019 and 2020,proving that its environmental accounting information disclosure has an advantage.This article adopts the case research method,selected Jingxing paper as the research object,sorted out China’s environmental relevant laws and regulations and accounting standards,summarized the current status of the environmental accounting information of Jingxing Paper,and through disclosure of integrity analysis,comparative analysis with companies in the industry in the industry,Analysis of other standards to explore the quality of the disclosure of Jingxing Paper.Studies have found that at this stage,the disclosure of Jingxing Paper has the advantages of objective content and more adapting to local needs.The preparation of professional institutions has improved the credibility of the disclosure content and the use of independent environmental reports.The disclosure of Jingxing Paper has a variety of disclosure methods that cause information difficulties to obtain information.Some disclosure content is inadequate and repeated,and the disclosure reference standards are different.Therefore,in order to improve the quality of the environmental accounting information disclosure of Jingxing Paper,the suggestions made in this article include promoting the improvement of China’s environmental accounting information disclosure system,promoting professional third-party audit certification,deeper and comprehensive disclosure of carbon-related information,strengthening the supply chain-related information disclosure of environmental accounting information.It is hoped that it can provide some reference for the further improvement of the environmental accounting information disclosure of Jingxing paper and even the papermaking industry.