Research on the Environmental Accounting Information Disclosure of Listed Companies in Yunnan Province

DOI

10.2991/ceed-18.2018.58How to use a DOI?

Keywords

Green Accounting; Accounting Reports; Environmental Accounting; Information Disclosure

Abstract

The environmental accounting information disclosure of listed companies has been a topic of great concern in academic circles. From the perspective of environmental accounting information disclosure methods, this article analyzes the multi-dimensional aspects of 25 listed companies in Yunnan Province from 2014 to 2016, including their annual reports and social responsibility reports. The study finds that although the proportion of environmental accounting information disclosure by listed companies in Yunnan Province has been steadily increasing, there is a great disparity on the number of disclosures in different methods, showing a polarized distribution; and because the relevant departments do not provide a fixed disclosure method, the environmental accounting information disclosure by listed companies is not uniform, which increases the difficulty for users to inquire. China’s listed companies only disclose environmental pollution, but substantive environmental governance work is inadequate. It is hoped that relevant authorities and government supervision departments will pay attention.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Weng Wei
AU  - Ren Qiu-fang
AU  - Duan Chong-jiang
AU  - Li Yang
PY  - 2018/12
DA  - 2018/12
TI  - Research on the Environmental Accounting Information Disclosure of Listed Companies in Yunnan Province
BT  - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018)
PB  - Atlantis Press
SP  - 283
EP  - 289
SN  - 2352-5398
UR  - https://doi.org/10.2991/ceed-18.2018.58
DO  - 10.2991/ceed-18.2018.58
ID  - Wei2018/12
ER  -