Research on environmental accounting information disclosure in public companies

Abstract

Traditional financial accounting is lack of measurement of enterprise environmental resources, environmental liability and environmental costs and confirmation of business environmental gains or losses. The development of environmental accounting and establishment of environmental information disclosure system is imperative. Therefore, data of eight large pollution industries 32 public companies from 2008 to 2013 are selected. Then current situation of environmental accounting information disclosure in public companies is analyzed from two aspects which are prospectus and annual reports. Existing problems and their causes are studied deeply. Some suggestions for perfecting the environmental accounting information disclosure system in listed companies are put forward finally.