A Study On The Performance Of Environmental Accounting Information Disclosure In China’s Textile Enterprises

The progress of science and technology has promoted the rapid development of modern society and economy,but people’s predatory excavation of nature has also caused environmental damage.As the main source of environmental pollution,polluting enterprises have an unshirkable social responsibility for environmental protection,and should report environmental information such as pollution emissions and governance to the public.The textile industry is a heavily polluting industry,which produces a large amount of harmful substances during production.However,due to the absence of relevant standards for environmental accounting information disclosure in China,the research on the impact of environmental accounting information disclosure on performance has not yet been finalized.Therefore,conducting research on the performance of environmental accounting information disclosure in textile enterprises is of great significance in promoting polluting enterprises to actively fulfill their environmental responsibilities.This article analyzes the current situation and characteristics of environmental accounting information disclosure of listed companies in the textile industry in China based on relevant theories of environmental accounting after reviewing relevant literature at home and abroad.It is found that the environmental accounting information disclosure of textile enterprises in China is improving year by year,but the overall performance is poor.In view of this,the article selects Lutai Textile,one of the leading textile industries in China,as the research object,and uses case analysis,financial indicators,and comparative analysis methods to specifically analyze the current situation of environmental accounting information disclosure of Lutai Textile.It studies the impact and mechanism of environmental accounting information disclosure on financial performance,environmental performance,and market performance of Lutai Textile.The results show that the overall level of environmental accounting information disclosure of Lutai Textile is good,but there is still room for improvement.At the same time,environmental accounting information disclosure can have an impact on Lutai Textile’s financial performance,environmental performance,and market performance,and effective environmental accounting information disclosure even has a positive role in promoting the improvement of these three.Finally,this article puts forward some targeted suggestions and countermeasures from the enterprise level and government regulatory level.