Research on Environmental Accounting Information Disclosure Problems-A Case Study of Highly Polluted Industry in Shandong Province

DOI

10.2991/icpel-17.2017.65How to use a DOI?

Keywords

environmental accounting, information disclosure, highly polluted industry

Abstract

Since reform and opening up, environmental pollution problem caused by the high-speed economic development in our country has attracted the public's wide attention. Environmental accounting information disclosure problem in the accounting calculation system for enterprises has become an irresistible trend. This paper conducts an investigation and research on the environmental accounting information disclosure problems on the listed company in highly polluted industry in Shandong Province. Through the analysis of the content and method of the environmental accounting information disclosure, problems such as the informal disclosure form, incomplete and undergrad disclosure content, lacking of the comparability between firms and industries have been found. This paper has provided corresponding suggestions from the points of view of enterprises, government and the public. It is hoped that the disclosure situation of the listed company in highly polluted industry in our country can be improved.

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  - Lingling Dong
PY  - 2017/07
DA  - 2017/07
TI  - Research on Environmental Accounting Information Disclosure Problems-A Case Study of Highly Polluted Industry in Shandong Province
BT  - Proceedings of the 2017 2nd International Conference on Politics, Economics and Law (ICPEL 2017)
PB  - Atlantis Press
SP  - 254
EP  - 257
SN  - 2352-5428
UR  - https://doi.org/10.2991/icpel-17.2017.65
DO  - 10.2991/icpel-17.2017.65
ID  - Dong2017/07
ER  -