In recent years,with the continuous development of China's economy,in the pursuit of economic interests,at the same time,the production process of enterprises continues to discharge"three wastes",which has caused different degrees of damage to the environment.Coal industry,as the traditional industry in China,is also one of the 16 kinds of heavy polluting industries,which has great damage to the environment.At this time,the coal industry discloses environmental accounting information to the outside world,which can help the outside world to supervise it and reduce the behavior of enterprises damaging the environment.In this paper,10 listed companies in the coal industry are selected to study the level of environmental accounting disclosure in the industry.It investigates the existing problems in the disclosure of environmental accounting information in the listed companies in the coal industry,and puts forward countermeasures to provide directions for the development of low-carbon economy in the coal industry.
low-carbon economyenvironmental accounting information disclosurecoal industry
NETL
NSTL
维普
万方数据
