Abstract

This paper focuses on the relevant literature on environmental accounting information disclosure in China, attempts to analyze the four aspects of disclosure method, disclosure content, disclosure quality evaluation method and influencing factors of disclosure quality, and reviews the new research progress in academia in this regard according to the development context and logical relationship of literature. This paper discusses the development direction of relevant theories and analyzes the latest trends in the methods and contents of environmental accounting information disclosure theory, hoping to provide reference and enlightenment for the research on environmental accounting information disclosure in China. Finally, this paper puts forward the direction of possible further research in the future based on the current research situation in China.

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