Research on Environmental Accounting Information Disclosure of Agricultural Enterprises under the Background of Green Economy Development

DOI: https://doi.org/10.62517/jse.202411107

Author(s)

Chun Yang, Zhongtao Situ, Hongwei Wen*

Affiliation(s)

School of accounting, Guangzhou Huashang College, Guangzhou, Guangdong,511300, China *Corresponding Author.

Abstract

The global economic development is showing a new trend, and green development requires major companies to continuously improve resource utilization efficiency and reduce waste emissions in production and daily life. As a fundamental industry of the national economy, the disclosure of environmental accounting information in agriculture is particularly important. This not only an important manifestation of actively responding to the national call for ecological protection, but also conducive to providing micro data for national or regional environmental and resource statistics, and promoting sustainable development. This article first analyzes, reviews, and organizes relevant research achievements and literature at home and abroad. Secondly, by analyzing the disclosure status of 44 agricultural enterprises in China in their annual reports and social responsibility reports from 2018 to 2022, this paper summarizes the problems that exist in the disclosure process of relevant information by agricultural enterprises in China. Finally, in response to the problems that arise in the disclosure practice of relevant information by agricultural enterprises in China, suggestions are proposed to make up for the shortcomings and promote the formation and development of relevant disclosure systems for agricultural enterprises.

Keywords

Green Economy; Environmental Accounting; Information Disclosure; Evaluation System

References

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