Research on Environmental Accounting Information Disclosure Problems of Shanghai A Shares Pharmaceutical Enterprise

DOI

10.2991/esm-16.2016.29How to use a DOI?

Keywords

Pharmaceuticals industry, environmental accounting information, information disclosure quality, social responsibility

Abstract

As heavily polluting enterprises prescribed by the Ministry of environmental protection, pharmaceutical enterprises should disclose environmental accounting information timely and accurately. But in practice the frequent environmental accident questioned the quality of the environmental accounting information. The quality of information disclosed by pharmaceutical companies is unsatisfactory. This paper takes the 2014 financial statements of 42 listed Shanghai A shares enterprises as research objects and carries out the classification, counting and summary of the accounting information announced in the financial statements of the 42 pharmaceutical enterprises. It is found out that the listed pharmaceutical enterprises have problems of a lack of quantitative information, scattering and random information disclosure and weak information announcing consciousness in the aspects of environmental accounting information disclosure and this paper puts forward suggestions for improving the accounting information quality in the pharmaceutical industry.

Copyright

© 2016, 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/).

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TY  - CONF
AU  - Wei Wang
PY  - 2016/08
DA  - 2016/08
TI  - Research on Environmental Accounting Information Disclosure Problems of Shanghai A Shares Pharmaceutical Enterprise
BT  - Proceedings of the 2016 International Conference on Engineering Science and Management
PB  - Atlantis Press
SP  - 121
EP  - 126
SN  - 2352-5401
UR  - https://doi.org/10.2991/esm-16.2016.29
DO  - 10.2991/esm-16.2016.29
ID  - Wang2016/08
ER  -