我国钢铁行业上市公司环境会计信息披露问题分析

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1、-AbstractAbstractTheincreasinglyseriousenvironmentalpollutionproblemshavebecomeglobalissuesofcommonconcern.Inrecentyearsourcountrystrengthenstheawarenessoftheecologicalcivilizationconstructionandenvironmentalprotection,andemphasizesongreen,recycling,lowcarboneconomicdevelopme

2、nt.Forourcountry,thetaskofprotectingtheenvironmentandenhancingthesustainabledevelopmentcapabilityisimminent.Theenterprisesarethemainpolluters,sointhecompletionofthetask,theymustplayaleadingrole.Theyshoulddisclosetheenvironmentalinformationtruthfully,andfulfilltheirenvironment

3、alaccountability.Buttheresearchforenvironmentalaccountingresearchinourcountrystartslateandthelevelofdisclosureofenvironmentalaccountinginformationisstillfarbehindthedevelopedcountries.Therearelotsofproblemsexistinourcountry.Thereforeourcountryshouldconstantlystrengthentherese

4、archforthedisclosureofenvironmentaccountinginformation,soastoprovidetheoreticalsupportandpracticalguidanceforourcountry.ThesteelisthefoundationalindustryinChinaandhasstrongcorrelationwithotherindustries.Inaddition,thesteelindustryisoneofthemorepollutedindustriesandstakeholder

5、spaymoreattentiontothesustainabledevelopmentoflistedcompaniesinsteelyearbyyear.Inthisbackground,thestudyforthedisclosureofenvironmentalaccountinginformationoflistedcompanieshascertainpracticalsignificance.Thispapermainlyusethemethodsofstandardizeresearchandstatisticalanalysis

6、.Thisarticleselectsthe36steellistedcompaniesinChinaasresearchsamples.Theauthoranalyzestheenvironmentalaccountinginformationthatisdisclosedintheprospectuses,annualreportsfrom2009to2013,andindependentreportsinthreeaspects:scales,contentsandforms.Forthethreeaspectstheauthorusesb

7、othquantitativeandqualitativeanalysis.Afteranalyzing,thewriterfindstheproblemsthatexistinthesteellistedcompanies'environmentalinformationdisclosure,probesthecausesofproblemsfromvariousanglesandfinallymakesthesuggestionsforperfectingtheregulationofthedisclosureof environmental

8、accountinginformationintheexternalandinternalaspectsofenterprises.Ke