Author(s)

Chengyan Li

Corresponding Author

Chengyan Li

ABSTRACT

At present, China's environmental accounting information disclosure lacks the support of corresponding laws and regulations, lacks the motivation of disclosure, lacks a unified form of disclosure, and is difficult to measure information currency. Therefore, it is necessary to establish a perfect disclosure system. This paper takes 14 listed chemical companies as examples to evaluate the quality of disclosure, and puts forward corresponding suggestions and countermeasures to improve the disclosure of environmental accounting information in this industry.

KEYWORDS

Environmental Accounting, Chemical industry