Author(s)

Xinying Cai

Corresponding Author

Xinying Cai

ABSTRACT

In recent years, China's environmental problems have become increasingly prominent, our living environment has been seriously threatened, and environmental protection and sustainable development have become imminent. As the main body of market economy, enterprises often sacrifice the natural environment on which they depend to survive while pursuing the maximization of their interests, which ultimately hinders the sustainable development of society. Environmental accounting information disclosure is one of the effective ways to solve the current problems. Based on the analysis of the current situation of environmental accounting theory in China, this paper puts forward the problems existing in the disclosure of environmental accounting information of Listed Companies in China, and puts forward some improvement methods to solve these problems. The purpose is to promote the implementation of environmental accounting in China and create a sustainable society.

KEYWORDS

The listed company, environmental accounting, information disclosure