An Empirical Study on Environmental Accounting Information Disclosure of Manufacturing Enterprises in China

DOI

10.2991/iccessh-17.2017.219How to use a DOI?

Keywords

Manufacturing Enterprises; Environmental Accounting Information Disclosure; Status and Problems; Empirical Research; Management

Abstract

With the advent of the low-carbon economy, people's awareness of environmental protection and relevant concept have gradually increased. China's environmental problems have been paid more extensive attention. China's manufacturing enterprises are the driving force and the backbone of economic construction and development. Therefore, China's modern manufacturing enterprises can not shirk the social responsibility of environmental protection. China's environmental pollution, ecological damage and other issues are increasing daily. Manufacturing enterprises are suggested to strictly abide by the development of environmental protection for the legislative requirements and environmental management standards to assume the corporate social and environmental responsibility, promoting China's low-carbon recycling economy. This paper chooses the representative company data of 210 Shanghai manufacturing enterprises from 2000 to 2016 as the research sample, making a linear regression analysis on the general situation of environmental accounting information disclosure of manufacturing enterprises in China. It realizes the real information disclosure of environmental accounting information of manufacturing enterprises in China, focusing on the status quo and the existing problems. The paper finally combines with the analysis results for China's manufacturing enterprises environmental accounting information disclosure of the main issues and puts forward a policy of reasonable recommendations.

Copyright

© 2017, 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  - Shuang Tang
AU  - Yihong Xu
PY  - 2017/06
DA  - 2017/06
TI  - An Empirical Study on Environmental Accounting Information Disclosure of Manufacturing Enterprises in China
BT  - Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017)
PB  - Atlantis Press
SP  - 942
EP  - 945
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccessh-17.2017.219
DO  - 10.2991/iccessh-17.2017.219
ID  - Tang2017/06
ER  -