Research On EnVironmental Accounting Information Disclosure Of M Paper Enterprise

Since the reform and opening up,China’s heavily polluting enterprises have accelerated economic development,but have also caused serious pollution to the natural ecological environment.The paper industry has developed rapidly in recent years and has broad prospects.However,due to the complexity of its production process,many "industrial three wastes" have been generated,causing a great burden on the ecological environment.M Paper Company was fined 401000 yuan by the local ecological and environmental bureau in 2022 for exceeding the discharge limit of water pollutants,which has caused heated discussions in various sectors of society.Environmental accounting information disclosure can play a bridging role between economic growth and ecological environment protection.It can intuitively reflect the capital invested by enterprises in ecological environment governance and the economic benefits brought,thereby discovering the existence of production pollution links and achieving the goal of governance from the source.Therefore,it is urgent to study the environmental accounting information disclosure of M papermaking enterprise.This article takes M Company as the research object and summarizes the information on environmental accounting in its relevant reports released from 2017 to 2021 in the past five years.On the basis of existing literature and practical results,based on content analysis methods,a research framework was constructed to conduct a detailed analysis of M Company from two aspects: disclosure mode and disclosure content.This was compared horizontally with the data of the entire paper industry,in order to explore the problems of M Company’s disclosure.In addition,this article also evaluates the efficiency of environmental accounting information disclosure of M company based on the DEA model.The model calculation results are used to evaluate the information disclosure level of M company in the past five years,and the comprehensive efficiency,pure technical efficiency,and scale efficiency are analyzed to find the reasons why information disclosure cannot be relatively effective.At the same time,this paper explores the causes of environmental accounting information disclosure issues in M Company from five perspectives: environmental awareness,environmental accounting system,company size,financial status,and governance structure,in order to provide targeted and feasible suggestions for it.Research has shown that M company has problems such as a lack of continuity in its disclosure model,incomplete disclosure content,low overall disclosure level,limited disclosure of financial information,and a relatively low proportion of disclosure quantification.Meanwhile,the low pure technical efficiency is the main reason for the low comprehensive technical efficiency.Based on this,targeted suggestions have been put forward for M papermaking enterprise to improve the level of environmental accounting information disclosure: strengthening awareness construction system,optimizing mode improvement content,expanding scale to promote development,improving conditions to create benefits,and improving governance to enhance the level.By studying the issue of environmental accounting information disclosure in M papermaking enterprise,we aim to promote the company’s initiative and enthusiasm in environmental accounting information disclosure,effectively promoting high-quality disclosure of environmental accounting information in papermaking enterprises,and thus more effectively improving the ecological environment.