Research on environmental accounting information disclosure in public companies

被引：0

作者：

Lin, Yan ^{[1
]}

机构：

[1] Hebei Financa Univ, Dept Accounting, Baoding, Peoples R China

来源：

PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND TECHNOLOGY EDUCATION (ICSSTE 2015) | 2015年 / 18卷

关键词：

Public company; environmental accounting; information disclosure;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

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.

引用

页码：922 / 925

页数：4

共 50 条

[41] DISCLOSURE OF ENVIRONMENTAL INFORMATION BY COMPANIES IN THE ELECTRIC POWER SECTOR OF BRAZIL
Pereira, Francineide Eleoterio
de Morais Luz, Janayna Rodrigues
Marques de Carvalho, Jose Ribamar
[J]. REVISTA EVIDENCIACAO CONTABIL & FINANCAS, 2015, 3 (02): : 60 - 72
[42] Environmental Performance Information Disclosure of A-share Listed Companies
Tang, Jiu-Fang
Wang, Xue-Zhi
Lin, Xiao-Hua
Li, Peng-Fei
[J]. PROCEEDINGS OF THE 2014 INTERNATIONAL CONFERENCE ON ECONOMIC MANAGEMENT AND TRADE COOPERATION, 2014, 107 : 351 - 357
[43] China's Environmental Accounting Information Disclosure Problems and Countermeasures
Li, Changshan
[J]. PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6, 2012, : 3278 - 3282
[44] Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China
Agyemang, Andrew Osei
Yusheng, Kong
Twum, Angelina Kissiwaa
Ayamba, Emmanuel Caesar
Kongkuah, Maxwell
Musah, Mohammed
[J]. ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY, 2021, 23 (08) : 12192 - 12216
[45] Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China
Andrew Osei Agyemang
Kong Yusheng
Angelina Kissiwaa Twum
Emmanuel Caesar Ayamba
Maxwell Kongkuah
Mohammed Musah
[J]. Environment, Development and Sustainability, 2021, 23 : 12192 - 12216
[46] Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
Sami, Heibatollah
Zhou, Haiyan
[J]. INTERNATIONAL JOURNAL OF ACCOUNTING, 2008, 43 (02): : 139 - 169
[47] Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reports by Listed Companies
Zhu, Jinfeng
Xue, Huifeng
[J]. CHINESE JOURNAL OF POPULATION RESOURCES AND ENVIRONMENT, 2009, 7 (01) : 15 - 22
[48] Research on Environmental Accounting Information Disclosure Problems -A Case Study of Highly Polluted Industry in Shandong Province
Dong Lingling
[J]. PROCEEDINGS OF THE 2017 2ND INTERNATIONAL CONFERENCE ON POLITICS, ECONOMICS AND LAW (ICPEL 2017), 2017, 23 : 254 - 257
[49] Research on Relationship Between Environmental Information Disclosure and Investment Efficiency in China Manufacturing Listed Companies Perspective
Deng Jiuyi
Fang Ming
[J]. PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I & II, 2017, : 1110 - 1114
[50] Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reportsby Listed Companies
Zhu Jinfeng1
2. Business School
[J]. Chinese Journal of Population,Resources and Environment, 2009, (01) : 15 - 22

← 1 2 3 4 5 →