Proceedings of the 2016 International Forum on Management, Education and Information Technology Application

Study on Environmental Accounting Information Disclosure of Coal Mining and Washing Industry’s Listed Companies in China

Authors
Lu Zeng, Xi Sun
Corresponding Author
Lu Zeng
Available Online January 2016.
DOI
https://doi.org/10.2991/ifmeita-16.2016.32How to use a DOI?
Keywords
Environmental Accounting; Information Disclosure; Listed Companies; Coal Mining and Washing Industry
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, 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 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 supervision and social supervision.
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Proceedings
2016 International Forum on Management, Education and Information Technology Application
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2016
ISBN
978-94-6252-166-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/ifmeita-16.2016.32How to use a DOI?
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 Industry’s Listed Companies in China
BT  - 2016 International Forum on Management, Education and Information Technology Application
PB  - Atlantis Press
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  -