Study On The Quality Of Environmental Accounting Information Disclosure Of S Company

With the diversification and expansion of economic activities,the government insists on ecological priority and green development,the public’s awareness of environmental protection is enhanced,and investors pay more attention to environmental risks,showing higher requirements for environmental accounting information disclosure.However,there are still many problems in the disclosure of environmental accounting information,and the quality of disclosure is different.Therefore,it is urgent to evaluate the quality of environmental accounting information disclosure comprehensively and objectively.First of all,this thesis uses case analysis and statistical analysis to analyze the current situation of S Company’s environmental accounting information disclosure from 2012 to2021 from the disclosure channels,contents and forms.The analysis points out that:(1)S company uses annual report and social responsibility report as the disclosure channel,but does not issue an independent environmental report;(2)Disclosure of environmental management,environmental measures,environmental performance and environmental financial information in the annual report,disclosure of environmental management,environmental measures and environmental performance in the social responsibility report,environmental financial information is rarely involved;(3)The environmental accounting information in the annual report is mainly quantitative information,and the social responsibility report is mainly qualitative information,with overlapping contents between each other.Secondly,according to the policies related to environmental accounting information disclosure,referring to relevant literature and combining with the current situation of S company’s disclosure,the quality evaluation index system of S Company’s environmental accounting information disclosure is constructed from the five aspects of reliability,comprehensibility,relevance,comparability and timeliness,and the improved variable weight matter element extension model is used to calculate the quality level of S Company’s environmental accounting information disclosure.The results show that:(1)The quality of environmental accounting information disclosure of S Company from 2017 to 2021 is in the pass grade;(2)A high degree of disclosure of quality bias towards the passing grade in 2021;(3)In 2021,the indicators of relevance and comparability are at pass grade,while the indicators of reliability,comprehensibility and timeliness are at poor grade.Thirdly,based on the current situation of S Company’s environmental accounting information disclosure and quality evaluation results,the existing problems are analyzed and the causes of the problems are explored.The analysis shows that:(1)The disclosure of S company has the problems of weak relevance,poor reliability,comparability,comprehensibility and timeliness;(2)The main causes of the problem are incomplete environmental accounting information disclosure system,low stakeholder participation and imperfect internal environmental management system of the company.Finally,on the basis of the above studies,suggestions are put forward for improving the quality of environmental accounting information disclosure of S Company:(1)Improve the relevance of disclosure by improving the environmental accounting information disclosure system,improving environmental accounting standards and strengthening the theoretical research on environmental accounting information disclosure;(2)Enhance the reliability of disclosure by strengthening the external third-party audit,improving the company’s internal management mechanism and strengthening the supervision of stakeholders;(3)To strengthen the comparability,comprehensibility and timeliness of disclosure by standardizing the channels of environmental accounting information disclosure,cultivating environmental accounting professionals and enhancing the company’s environmental awareness.The innovation of this thesis is to take S Company as an example,build a relatively complete environmental accounting information quality evaluation index system,and use the improved variable weight matter element extension model to evaluate the disclosure quality,which plays a certain role in promoting the quality of the company’s environmental accounting information disclosure,and also provides a certain reference for evaluating the quality of the electric power industry’s environmental accounting information disclosure.