Global environmental change not only affects economic growth,but also has a huge impact on social stability and people’s lives in all countries.It has become a hot topic of international concern.China was the first country to put forward the development concept of "a community with a shared future for mankind" and pledged to achieve carbon peak by2030 and carbon neutrality by 2060.In the context of the two-carbon strategic goal,the green low-carbon transformation of key emission industries and enterprises needs to be actively tackled in management theory and practice innovation.Environmental accounting information disclosure is a basic form of supervision and checks on the green low-carbon development transformation of enterprise governance and management.It can better reflect the development concept of human community of destiny,and is of great significance for standardizing and improving the environmental accounting information disclosure system and realizing the dual-carbon goal.BW Iron and Steel Company is one of the leading enterprises in the field of environmental pollution treatment.Under the background of "double carbon" target,the study of BW Iron and Steel Company’s environmental accounting information disclosure case is conducive to improving the quality of its environmental accounting information disclosure,demonstrating good environmental responsibility and enhancing the corporate image.This paper mainly studies the case company from four aspects.First of all,the background and significance of the research are expounded,and the literature review at home and abroad is reviewed and sorted out from four aspects: the form,content,influencing factors,disclosure quality evaluation and measurement of environmental accounting information disclosure.Secondly,from the relevant system,form,content and influence factors of four dimensions,the analysis of BW steel company environmental accounting information disclosure status;Thirdly,the index analysis method is used to evaluate the quality of BW steel company’s environmental accounting information disclosure,and the existing problems are analyzed.Finally,some suggestions are put forward to improve the environmental accounting information disclosure of BW Steel Company.Based on BW Iron and Steel Company’s public data from 2017 to 2021,this paper uses index analysis method to study the quality of its environmental accounting information disclosure.The results show that: The quality of BW Iron and Steel Company’s environmental accounting information disclosure was generally at an average level from2017 to 2021,among which the performance was average from 2017 to 2019,and good in2021 and 2022.The reasons are as follows:(1)the disclosure of environmental accounting information of BW company lacks completeness;(2)The role of financial and accounting personnel in the process of environmental information disclosure is not reflected,and the corporate governance level is not strong in fulfilling social responsibility and lacks a systematic environmental accounting system;(3)Lack of government supervision and public supervision.Finally,on the basis of the above,put forward the improvement of BW steel company environmental accounting information disclosure suggestions,including: for BW steel company to establish a professional environmental accounting information disclosure system;Improve the way of BW Steel Company environmental accounting information disclosure;The introduction of high-quality environmental protection talents.The research of this paper is expected to help BW Iron and Steel company improve the quality of its environmental accounting information disclosure,and at the same time,provide reference for related enterprises in the industry. |