Study on the Quality of Environmental Accounting Information Disclosure of Alibaba Group

Abstract: This paper aims to study and analyze the quality of environmental accounting information disclosure of Alibaba Group, a leading global integrated business giant. Since its establishment in 1999, Alibaba has not only achieved tremendous success in the business field but also shown a positive attitude towards environmental protection and social responsibility. This study examines Alibaba's ESG reports to explore its practices and disclosures concerning environmental responsibility and sustainable development. Using content quality analysis, an evaluation system comprising adequacy, significance, and quantification dimensions was developed to systematically assess Alibaba's environmental accounting information disclosure. Results indicate that while there have been improvements in the adequacy and significance of the information disclosed, significant gaps remain in quantification. Based on the findings, this paper proposes several recommendations aimed at further enhancing the quality of Alibaba's environmental accounting information disclosure, thereby boosting corporate transparency and fulfilling social responsibilities to foster sustainable development. This research not only offers strategies for improving Alibaba Group's environmental accounting information disclosure but also provides practical guidance for other corporations in terms of environmental protection and social responsibility fulfillment. Through an in-depth analysis of the quality of environmental accounting information disclosure, this study hopes to encourage corporations to better recognize the importance of environmental responsibilities and adopt effective measures to jointly propel the global sustainable development process.