Research on environmental accounting information disclosure in public companies
- DOI
- 10.2991/icsste-15.2015.232How to use a DOI?
- Keywords
- Public company; environmental accounting; information disclosure
- Abstract
Traditional financial accounting is lack of measurement of enterprise environmental resources, environmental liability and environmental costs and confirmation of business environmental gains or losses. The development of environmental accounting and establishment of environmental information disclosure system is imperative. Therefore, data of eight large pollution industries 32 public companies from 2008 to 2013 are selected. Then current situation of environmental accounting information disclosure in public companies is analyzed from two aspects which are prospectus and annual reports. Existing problems and their causes are studied deeply. Some suggestions for perfecting the environmental accounting information disclosure system in listed companies are put forward finally.
- Copyright
- © 2015, 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/).
Cite this article
TY - CONF AU - Lin Yan PY - 2015/04 DA - 2015/04 TI - Research on environmental accounting information disclosure in public companies BT - Proceedings of the 2015 International Conference on Social Science and Technology Education PB - Atlantis Press SP - 922 EP - 925 SN - 2352-5398 UR - https://doi.org/10.2991/icsste-15.2015.232 DO - 10.2991/icsste-15.2015.232 ID - Yan2015/04 ER -