Author(s)

Niu Chengzhe ¹, Tang Jing ¹

Affiliation(s)

¹ Department of Economics and Management, Lanzhou University of Technology, Qilihe, Lanzhou, Gansu, China

Corresponding Author

Niu Chengzhe

ABSTRACT

The importance of environment for human survival and development is self-evident, but under the continuous development of economy, problems of the environment are becoming more and more serious.Although the steel industry is an important industry for national economic development, its production process is very easy to cause environmental pollution.As the representative of the country to vigorously promote the reduction of overcapacity and optimize the enterprise structure, its green accounting information disclosure problem has attracted extensive attention from all walks of life. In this paper, taking 27 steel industries as sample research objects and the content analysis method is used to draw data from the external reports issued by enterprises, summarizes the issues being in the disclosure of green accountant information in steel industry, and put forward scientific and feasible countermeasures.

KEYWORDS

Steel industry; Green accounting; Information disclosure

CITE THIS PAPER

Niu Chengzhe, Tang Jing, Discussion on Green Accounting Information Disclosure of the Steel Industry from the Perspective of Sustainability . Accounting and Corporate Management (2022) Vol. 4: 23-28. DOI: http://dx.doi.org/10.23977/acccm.2022.040605.

REFERENCES

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[4] Zhou Shouhua, Xie Zhifei, Xu Huaxin. Research on accounting problems in the context of ecological civilization construction [J]. Accounting Research, 2018(10): 3-10.
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