BW Steel Group Green Accounting Information Disclosure Quality Dtudies

As the economy continues to grow,so does the environment.Global warming,carbon emissions exceeding the standard and other problems are related to the survival of the entire human being,people pay more and more attention to environmental issues,but also gradually realize the importance of protecting the environment,as a part of economic activities,green accounting information disclosure has become an indispensable content,and as a more polluting steel industry has become the focus of public attention.In the outlook for China’s steel market in 2020 and the annual meeting of "My Steel",He Wenbo,Secretary of China Iron and Steel Association,clearly pointed out that "green development" and "intelligent manufacturing" are the two main lines of future development of Chinese steel enterprises.Starting from practical problems,this article discusses the practical problems existing in green accounting information disclosure of Chinese steel enterprises,in order to provide useful reference for the green development of Chinese steel enterprises.Based on the above background,this paper selects BW Iron and Steel Group to conduct research on green accounting information disclosure,and first uses the literature research method to classify and sort out the relevant literature on green accounting information disclosure at home and abroad,which lays a certain theoretical basis for the writing of this paper.Secondly,using the case study method,the green accounting information disclosure of the steel industry was first analyzed,and on this basis,the green accounting information disclosure of BW Steel Group was thoroughly studied,and various ways were used to collect data related to green accounting information disclosure in the five years from 2017 to 2021,and the quality of green accounting information disclosure of BW Steel Group was evaluated by using the analytic hierarchy method,so as to find that there were many problems,such as: incomplete disclosure content,inconsistent disclosure methods,Lack of practicality,lack of supervision and management by third-party institutions,etc.Finally,in view of the current problems,combined with the actual situation in China,and based on the advanced experience of foreign countries,it is recommended that at the government level: improve the disclosure system,establish relevant laws and regulations,and strengthen the supervision and supervision of third parties;At the enterprise level: improve the corporate governance structure,strengthen internal supervision,enable staff to improve their awareness of information disclosure,and prepare independent green accounting information disclosure reports;Social level: Increase public attention to corporate environmental information disclosure,encourage the public to report illegal disclosure,strengthen social supervision,and strengthen the construction of talents in related professions.It is hoped that through some of the views in this article,it can provide assistance for the information disclosure of listed companies in the entire steel industry,improve the level and quality of the company’s information disclosure,provide a better reference basis for information users,establish a good image for the company,transform the environmental protection problems faced by the company into a driving force for development,bring greater economic benefits to the company’s development,and contribute to the country’s economic and social development.