Environmental Accounting Information Disclosure in Steel Industry

DOI

10.2991/febm-18.2018.61How to use a DOI?

Keywords

Environmental accounting; Information disclosure; Steel industry

Abstract

The main body of environmental accounting information disclosure in China is listed companies, and the steel industry is one of the 16 heavily polluted industries. Steel listed companies in Shanghai and Shenzhen stock markets are taken as examples for analysis and discussion in this paper. The relevant concepts of environmental accounting and the theoretical basis of environmental accounting information disclosure are firstly described. Then the current situation of environmental accounting information disclosure in China's steel industry from disclosure method and disclosure content is analyzed to take China's steel listed companies as an example. The analysis of the status quo of environmental information disclosure in the steel industry, and the main problems and causes are drawn. Finally, some countermeasures and suggestions to improve the quality of environmental accounting information disclosure in China's steel industry are proposed.

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/).

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TY  - CONF
AU  - Ran Liu
PY  - 2018/12
DA  - 2018/12
TI  - Environmental Accounting Information Disclosure in Steel Industry
BT  - Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018)
PB  - Atlantis Press
SP  - 267
EP  - 270
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-18.2018.61
DO  - 10.2991/febm-18.2018.61
ID  - Liu2018/12
ER  -