Study on Environmental Accounting Information Disclosure of Coal Mining and Washing Industryrs Listed Companies in China

Abstract

Environmental accounting information disclosure can encourage enterprises to protect the ecological environment, support scientific and technological innovation, promote the upgrading of industrial structure, and take the road of sustainable development. In twenty-first Century, more and more countries began to build a low-carbon economy, and began to focus on the harmonious development between human and nature. Coal, as one of the main energy sources of human beings, br ings heat and environmental pollution. The overall situation is not optimistic, based on the research of environmental accounting information disclosure of coal mining and washing industry's listed companies. The main problems are lacks of voluntary disclosure, uniform form and content in disclosure, environmental accounting standards and supervision. In the end, it's proposed to improve disclosure of coal mining and washing industry's companies, such as improving the governance strctrure of listed companies, improving the laws and regulations related to environmental accounting disclosure , regulating the environmental accounting standards, and strengthening government super vision and social supervision.