Study on Environmental Accounting Information Disclosure of Coal Mining and Washing Industryâ€™s Listed Companies in China
Lu Zeng, Xi Sun
Available Online January 2016.
- https://doi.org/10.2991/ifmeita-16.2016.32How to use a DOI?
- Environmental Accounting; Information Disclosure; Listed Companies; Coal Mining and Washing Industry
- 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, brings heat and environmental pollution. The overall situation is not optimistic, based on the research of environmental accounting information disclosure of coal mining and washing industryâ€™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, itâ€™s proposed to improve disclosure of coal mining and washing industryâ€™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 supervision and social supervision.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lu Zeng AU - Xi Sun PY - 2016/01 DA - 2016/01 TI - Study on Environmental Accounting Information Disclosure of Coal Mining and Washing Industryâ€™s Listed Companies in China BT - 2016 International Forum on Management, Education and Information Technology Application PB - Atlantis Press SP - 175 EP - 179 SN - 2352-5398 UR - https://doi.org/10.2991/ifmeita-16.2016.32 DO - https://doi.org/10.2991/ifmeita-16.2016.32 ID - Zeng2016/01 ER -