Comparative Study on Environmental Accounting Information Disclosure between Chinese and Japanese Household Appliance Industry--Take Haier and Panasonic as examples
Download as PDF
DOI: 10.23977/EDMS2020.038
Author(s)
Yuanqi Wang, and Shaohan Wang
Corresponding Author
Yuanqi Wang
ABSTRACT
With the rapid economic growth and the continuous creation of wealth value, social problems such as environmental pollution, ecological imbalance, and resource waste have emerged in all walks of life. From the perspective of accounting, environmental accounting examines the dialectical relationship between corporate production activities and ecological environmental governance, and has become an important tool for measuring the win-win situation of the economy and the environment. In this paper, we have studied the background significance, theoretical basis and system differences of environmental accounting information disclosure in Chinese and Japanese household appliance industry. Compared the environmental accounting information of Panasonic in Japan and Haier in Qingdao, fundamental reasons for differences between China and Japan in the information disclosure of household appliance industry were summarized. Finally, based on the above analysis, we put forward a series of suggestions for the development of environmental accounting in China.
KEYWORDS
environmental accounting, information disclosure, household appliance industry, countermeasures and suggestions