Exploration into Environmental Accounting Information Disclosure of Listed Companies in the Chemical Industry
Against the backdrop of the national goal of peaking carbon emissions and achieving carbon neutrality, the disclosure of environmental accounting information by enterprises has attracted much attention. The chemical industry is one of the severely polluting industries, and environmental pollution problems are quite serious. The disclosure of environmental accounting information by enterprises plays a crucial role. The article conducted a study on listed chemical enterprises in China, using case analysis to analyze chemical enterprises in heavy polluting industries. Chinese chemical industry enterprises were selected as samples, and the annual reports, social responsibility reports, and environmental reports disclosed by each enterprise were sorted out to analyze their existing problems. Finally, solutions were proposed from different levels to address the issues. The data in the article is mainly manually collected through the Guotai An database, annual reports published by Juchao Information, environmental reports, and social responsibility reports.
Authors
- Shuai Li (ORCID: https://orcid.org/0009-0003-1796-7605)
Institutions
- Shandong Institute of Business and Technology (CN)
Publication Details
- Journal
- Journal of Applied Economics and Policy Studies
- Published
- 2025-05-27
- DOI
- https://doi.org/10.54254/2977-5701/2025.23517
- Citations
- 1
- Primary Topic
- Impact of AI and Big Data on Business and Society
- Type
- article
- Field-Weighted Citation Impact
- 2.11