Research On Environmental Accounting Information Disclosure Of Listed Companies In Agrochemical Industry

With China’s "double carbon" strategy,the issue of environmental pollution has once again become the focus of attention from all walks of life.As the current environmental situation is serious,environmental management has been urgent.As one of the representatives of heavy pollution enterprises,the agrochemical industry has become a key concern.Agrochemical products industry as China’s basic chemical industry segments,due to its industry production characteristics,the pollution of the environment has been high,therefore,the environmental problems caused by the inescapable responsibility.The development of the enterprise itself cannot be separated from the environment in which it is located,and the development obtained at the cost of polluting the environment is fleeting and will eventually have to pay a painful price for it.In order to be able to develop in the long run,the agrochemical industry should disclose its environmental accounting information truthfully and accept the supervision from many parties,so that the information users can understand its true environmental situation and join in the construction of environmental protection.Since there are still major problems in environmental information disclosure,it is necessary to study the environmental information disclosure of listed companies in the agrochemical industry.Based on the above,this paper takes listed companies in agrochemical industry as the industry research object and Chuanjinno as the case study object.Firstly,we review the domestic and international studies on the disclosure methods,contents,quality evaluation,influencing factors,and problems and causes of environmental accounting information disclosure.Secondly,the concepts related to environmental accounting are defined,and sustainable development,stakeholders,information asymmetry and social responsibility are used as the theoretical basis.Again,according to the statistical analysis method,the status of environmental accounting information disclosure of 30 listed companies in the agrochemical products industry in China from 2017-2021 is statistically and comprehensively analyzed,problems are found,the information disclosure quality evaluation system is constructed,the weight of each index is determined using the hierarchical analysis method,and the EDI evaluation method is introduced to calculate and make an evaluation of the disclosure quality of the industry.In addition,Chuanjinno Chemical is selected as a case study to analyze its environmental accounting information disclosure status and further verify the conclusions of the above industry analysis from the perspective of specific companies to obtain a more reliable research conclusion.Based on this,in order to improve the environmental accounting information disclosure of listed companies in agrochemical products industry,this paper puts forward targeted suggestions from 3 aspects:enterprise,government and society.