Research on the Environmental Accounting Information Disclosure of Listed Companies in Yunnan Province
- DOI
- 10.2991/ceed-18.2018.58How to use a DOI?
- Keywords
- Green Accounting; Accounting Reports; Environmental Accounting; Information Disclosure
- Abstract
The environmental accounting information disclosure of listed companies has been a topic of great concern in academic circles. From the perspective of environmental accounting information disclosure methods, this article analyzes the multi-dimensional aspects of 25 listed companies in Yunnan Province from 2014 to 2016, including their annual reports and social responsibility reports. The study finds that although the proportion of environmental accounting information disclosure by listed companies in Yunnan Province has been steadily increasing, there is a great disparity on the number of disclosures in different methods, showing a polarized distribution; and because the relevant departments do not provide a fixed disclosure method, the environmental accounting information disclosure by listed companies is not uniform, which increases the difficulty for users to inquire. China’s listed companies only disclose environmental pollution, but substantive environmental governance work is inadequate. It is hoped that relevant authorities and government supervision departments will pay attention.
- 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/).
Cite this article
TY - CONF AU - Weng Wei AU - Ren Qiu-fang AU - Duan Chong-jiang AU - Li Yang PY - 2018/12 DA - 2018/12 TI - Research on the Environmental Accounting Information Disclosure of Listed Companies in Yunnan Province BT - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018) PB - Atlantis Press SP - 283 EP - 289 SN - 2352-5398 UR - https://doi.org/10.2991/ceed-18.2018.58 DO - 10.2991/ceed-18.2018.58 ID - Wei2018/12 ER -