Environmental Accounting Information Disclosure in Steel Industry

被引：0

作者：

Liu, Ran ^{[1
]}

机构：

[1] Dalian Univ, Coll Econ & Management, Dalian, Peoples R China

来源：

PROCEEDINGS OF THE THIRD INTERNATIONAL CONFERENCE ON ECONOMIC AND BUSINESS MANAGEMENT (FEBM 2018) | 2018年 / 56卷

关键词：

Environmental accounting; Information disclosure; Steel industry;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The main body of environmental accounting information disclosure in China is listed companies, and the steel industry is one of the 16 heavily polluted industries. Steel listed companies in Shanghai and Shenzhen stock markets are taken as examples for analysis and discussion in this paper. The relevant concepts of environmental accounting and the theoretical basis of environmental accounting information disclosure are firstly described. Then the current situation of environmental accounting information disclosure in China's steel industry from disclosure method and disclosure content is analyzed to take China's steel listed companies as an example. The analysis of the status quo of environmental information disclosure in the steel industry, and the main problems and causes are drawn. Finally, some countermeasures and suggestions to improve the quality of environmental accounting information disclosure in China's steel industry are proposed.

引用

页码：267 / 270

页数：4

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