Abstract
The coal industry plays a pivotal role in China’s energy industry, which not only brings about rapid economic growth but also causes serious ecological environmental problems. This paper selects 25 listed companies in the coal mining and washing industry as the research objects to analyse the current situation and problems of environmental accounting information disclosure. This paper puts forward some suggestions for improving the environmental disclosure, so as to provide reference for promoting the transformation and upgrading of the coal industry.
Highlights
According to the industry classification results of listed companies by China Securities Regulatory Commission in the first quarter of 2019, the coal mining and washing industry contains a total of 27 listed companies
After excluding the B-share listed Yintai B shares and *ST companies, this paper uses the remaining 25 listed companies as the research samples.This paper mainly analyzes the basic situation of environmental accounting information disclosure based on the sample companies' 2019 annual report, social responsibility report and the environmental accounting information disclosed in the prospectus
Environmental accounting information of listed companies in China's coal industry is mainly disclosed in the form of prospectus, annual report and social responsibility report
Summary
The report to the 19th National Congress of the CPC stated that green development is an important demand for building a high-quality modern economic system. 2.1 Sample selection of environmental accounting information disclosure of listed companies in coal industry. 2.2 The disclosure of environmental accounting Information of listed companies in the coal industry. 2.2.1 The form distribution of environmental accounting information disclosure of listed companies in coal industry. Environmental accounting information of listed companies in China's coal industry is mainly disclosed in the form of prospectus, annual report and social responsibility report. The distribution of environmental accounting information disclosure of listed companies in the coal industry in 2019
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