Research on Environmental Accounting Information Disclosure of Listed Companies in My Country's Manufacturing Industry

: The rapid economic development is inseparable from the support of industrial production and technological progress. Although the material living standard of human beings has been improved, at the same time, the environment on which human beings lives has been destroyed, and physical health is also threatened. Environmental problems are the product of unreasonable use of resources and economic growth. In recent years, my country's environmental protection measures and laws and regulations have been increasingly improved, but the environmental situation is still not optimistic. Manufacturing enterprises are part of the pollution problem and should play an important role in the disclosure of environmental information. This paper analyzes the problems of environmental accounting information disclosure of listed companies in my country's manufacturing industry, and puts forward relevant suggestions and countermeasures accordingly.


Overview of Environmental
Accounting Information Disclosure

Definition of Environmental Accounting
Environmental accounting is a comprehensive discipline involving many fields, also known as green accounting. It is used to calculate assets, costs and equity related to the environment and is a branch of accounting. Because some elements involved in environmental accounting cannot be measured in currency, the measurement method is not only monetary measurement, but must be combined with nonmonetary measurement [1]. The purpose of environmental accounting is to account for and supervise the relevant environmental problems arising from the operation of the enterprise, and to ensure the sustainable development of the enterprise. Of course, all this is inseparable from the basis of environmental accounting-related laws, regulations and basic standards.

Definition of Environmental Accounting Information Disclosure
An essential component of the field of environmental accounting research is environmental accounting information disclosure. Environmental accounting information disclosure refers to the use of annual reports, social responsibility reports or sustainable development reports to publish corporate environmental protection behaviors, which can facilitate relevant information users to understand the environmental protection measures and results of enterprises. Its content includes quantitative and non-quantitative information about corporate environmental accounting information, as well as financial and non-financial information. As an indispensable part of the environmental accounting system, environmental accounting information disclosure plays an extremely important role and can show the final results of environmental accounting work [2].

Forms of Environmental Accounting Information Disclosure
There are different forms of disclosure of environmental accounting information disclosure. When information users face different forms of environmental accounting information disclosure, the efficiency of information acquisition is also different. A suitable form of environmental accounting information disclosure can allow information users to efficiently obtain the required information, and can provide a reasonable and useful basis for information users to make decisions [3]. At present, my country does not take mandatory measures for the disclosure of environmental accounting information of listed companies to require them to disclose environmental accounting information, which also leads to the diversification of the forms of environmental accounting information disclosure of listed companies to a certain extent. The forms of environmental accounting information disclosure currently adopted in our country are mainly three forms: the more commonly used currency type, the easy-tounderstand textual description, and the intuitive and effective combination of currency and textual description.

Importance Analysis of Environmental Accounting Information Disclosure in China
Due to the needs of rapid economic development, the country and all sectors of society have strengthened the development and utilization of natural resources. In this process, the protection of the environment and the sustainable use of resources are neglected, the unreasonable technology and the excessive exploitation and use of natural resources make most natural resources face depletion. At the same time, the environment that human beings depend on has also been severely damaged. This also reveals the imperfect disclosure of environmental accounting information in my country. Compared with developed countries, my country's environmental accounting information disclosure is at a relatively basic stage. However, in recent years, the attention from all walks of life to environmental issues has drawn attention to the disclosure of environmental accounting information. The reason is that it can strengthen the social responsibility of enterprises and urge enterprises to develop green. By disclosing environmental accounting information, enterprises can show their green and environmental protection concepts to the outside world and help enterprises establish a good social image; the disclosure of environmental accounting information by enterprises can allow enterprises to disclose their own environmental protection status, accept public supervision, and help enterprises regulate environmental behaviors ; Enterprises disclose environmental accounting information, and can publish all environmental information to the public, so that investors can keep abreast of the company's business operations in a timely manner, without causing losses to investors' interests [4].

Necessity of Environmental
Accounting Information Disclosure

Demand for the Development of Manufacturing Enterprises
With the rapid development of the economy, on the one hand, it can bring greater wealth to the society, at the same time, the people's living standards have been improved, and the people's requirements for the environment are also improving. The higher environmental demands of the people make manufacturing enterprises change their own models, move out from the previous model that only needs to increase the economic benefits of enterprises, and explore to meet the common development of economy, society and environment, which has resulted in environmental friendliness [5]. type of economic development. The environmental accounting information disclosed by manufacturing enterprises in the process of production and operation can have a good impact on the development of enterprises. When manufacturing enterprises disclose environmental accounting information, they are also exposing projects that are not beneficial to the environment, which will have a bad impact on the development of manufacturing enterprises in the short term and reduce their economic benefits. However, from the perspective of long-term development, when making investment decisions, it is necessary to improve such projects, and incorporate the relevant costs of environmental protection and governance into the disclosure of environmental accounting information, so as to achieve the goal of environmental requirements from all walks of life . In this way, the products produced by manufacturing enterprises can be favored by consumers; at the same time, manufacturing enterprises actively disclose environmental accounting information, which can better enhance the social image of the enterprise, expand its influence, and thus gain more big market advantage [6].

Stakeholder Needs
Investors, creditors, governments and the public in manufacturing enterprises are all stakeholders of manufacturing enterprises. Investors and creditors can more comprehensively understand the environmental behaviors and social impacts of manufacturing enterprises based on the environmental accounting information disclosure of manufacturing enterprises. In this way, the sustainability of production and operation of manufacturing enterprises can be more accurately analyzed, and the funds to be invested can be selected according to the actual situation. According to the environmental accounting information disclosure of manufacturing enterprises, the government can comprehensively understand the implementation of environmental responsibility of enterprises, and start from the source, so as to take reward and punishment measures for manufacturing enterprises. On the one hand, this can promote the image of manufacturing enterprises; on the other hand, it can establish a good image for the government [7]. The public is the direct victim of environmental problems. The public can better supervise the environmental responsibilities of manufacturing enterprises based on the disclosure of environmental accounting information of manufacturing enterprises, and provide accurate basis for the decisionmaking of relevant departments, thereby improving decisionmaking. of science.

Problems Existing in Environmental
Accounting Information Disclosure of Listed Companies in China's Manufacturing Industry

The Disclosure Method Is Not Standardized and Has Low Practicability
Due to the lack of mandatory provisions of relevant laws and regulations, and the mandatory disclosure of environmental accounting information is not adopted, most listed manufacturing companies adopt voluntary disclosure of environmental accounting information. And manufacturing listed companies mainly disclose environmental accounting information in two ways: annual report and prospectus. In the annual reports of listed manufacturing companies, environmental accounting information disclosure is mainly placed in board reports, major events and notes. Other parts are rarely reflected. Of course, there are also a few listed manufacturing companies that will separately list environmental accounting information disclosure in their social responsibility reports and sustainability reports. Since there is no unified disclosure specification for environmental accounting information disclosure, most listed manufacturing companies disclose more positive news that is good for the company's image when disclosing environmental accounting information, but seldom reflect negative information about the company [8]. In addition, the professional terms used in the disclosure process are not explained, resulting in information users unable to accurately understand the specific meaning of the relevant information.

Relevant Laws and Regulations Are Not Perfect
Because the development of environmental accounting in my country is relatively late, and it is obviously lagging behind the developed countries. Although my country has promulgated relevant laws and regulations successively, they are not very targeted, and there are no special laws and regulations on environmental accounting information disclosure. Looking at the current laws and regulations in our country, there are very few laws and regulations on the disclosure of corporate environmental accounting information. Moreover, the existing laws and regulations related to the disclosure of environmental accounting information do not compel listed companies in the manufacturing industry to disclose environmental accounting information. This will adversely affect the supervision of the relevant departments.

Lack of Professional Talents
Environmental accounting information disclosure is a comprehensive and applied discipline involving multiple disciplines. However, accounting practitioners in our country only have strong accounting knowledge, and they are rarely involved in environmental accounting information disclosure. Although there are more and more people studying environmental accounting information disclosure in our country, most colleges and universities do not offer relevant majors and courses, resulting in students not being able to master relevant knowledge in school and not being able to participate in work related to environmental accounting information. Although the Environmental Protection Law has been implemented since 2018, relevant practitioners can have a more detailed understanding of environmental accounting information disclosure, and relevant systems are constantly being improved. However, the lack of relevant training by enterprises has caused practitioners to be unable to respond to environmental accounting information disclosure in a timely and effective manner. This also hinders the development process of environmental information disclosure.

Not Audited By A Third Party
Environmental auditing in my country is still in its infancy, lacking relevant theoretical foundations and no relevant guidelines. The low quality of environmental accounting information disclosure by manufacturing enterprises is also due to the fact that they have not been audited by third-party auditing organizations. At present, most of the listed manufacturing companies do not entrust third-party auditing agencies to audit the environmental accounting information of the enterprises. As a result, the environmental accounting information disclosed by the listed manufacturing companies may be different from the actual situation, and the reliability is also questionable, which is not conducive to the Report users recognize the real situation of the enterprise. The thirdparty audited annual report can gain the trust of the report users and ensure its authenticity and effectiveness [9]. However, the environmental accounting information of listed manufacturing companies in my country has not been audited by third-party audit institutions, so that information users cannot fully trust the environmental accounting information disclosure of enterprises, which will have a certain impact on the future development of listed manufacturing companies. All in all, the lack of third-party audit will lead to poor quality of environmental accounting information disclosure of listed manufacturing companies.

The Sense of Social Responsibility of Some Manufacturing Enterprises Is Not High
Manufacturing enterprises are part of the heavily polluting industries. Most manufacturing enterprises only focus on short-term profits, but ignore the harm caused to the environment by manufacturing enterprises in the process of production and operation. When making relevant decisions, only the self-interest of manufacturing enterprises is often considered, but the interests of stakeholders of manufacturing enterprises are not considered. Therefore, when performing environmental information disclosure, they tend to disclose information that is beneficial to themselves, but choose to conceal information that is unfavorable to themselves, resulting in the authenticity of the information cannot be guaranteed.

Countermeasures and Suggestions
for Strengthening Corporate Environmental Accounting Information Disclosure

Improve the Standardization of Disclosure Methods and Content
First of all, listed manufacturing companies should formulate a targeted environmental accounting information disclosure system according to their own actual conditions, and digitize the digitized information to ensure its authenticity and effectiveness. Secondly, the annual report should not simply disclose the environmental accounting information in the report of the board of directors, important matters and notes, but also set up a separate section in the annual report to disclose the environmental accounting information of the enterprise in detail. It is necessary to improve the awareness of enterprises using social responsibility reports and sustainable development reports to disclose environmental accounting information, and increase the way that listed manufacturing companies disclose environmental accounting information. Thirdly, listed manufacturing companies should improve the authenticity and practicability of environmental accounting information disclosure [10]. When a listed manufacturing company discloses environmental accounting information, it no longer only discloses positive information that is beneficial to the good image of the company, but also discloses the negative information involved in the environmental information disclosure of listed manufacturing companies according to the actual situation of the company, which is conducive to the Information users can timely and effectively understand the real situation of the enterprise. Finally, because information users come from different fields and do not have a good understanding of the professional terms of environmental accounting information disclosure, listed manufacturing companies should add notes to the reports that disclose environmental accounting information to explain the professional terms to facilitate information users. In-depth understanding of environmental accounting information disclosure of listed manufacturing companies.

Improve Relevant Laws and Regulations and Strengthen Supervision
In recent years, the country has paid more and more attention to the disclosure of environmental accounting information. However, our country's laws, regulations and policies in this field still need to be improved and perfected, and the laws and regulations that can be specifically implemented are very limited. This, to a certain extent, allows manufacturing companies to have certain loopholes in the disclosure of environmental accounting information, and also makes relevant departments ignore the protection of the environment. As a result, the process of environmental accounting information disclosure will be hindered, and manufacturing enterprises will not be able to correctly fulfill relevant environmental obligations. At present, there are no mandatory rules for the disclosure of environmental accounting information by manufacturing enterprises, so it is urgent for the state to establish and improve relevant laws and regulations. Our environmental accounting information disclosure started later than that of developed countries, and the relevant laws and regulations are not perfect. We must refer to the relevant laws and regulations of developed countries and proceed from our actual situation to propose and formulate laws and regulations suitable for my country's national conditions and actual conditions to protect interests of stakeholders [11]. It is necessary to formulate targeted environmental accounting information disclosure standards according to the actual situation of manufacturing enterprises, add relevant content of environmental management to the scope of environmental accounting information disclosure, and specify the elements involved in environmental management. For the further improvement of environmental accounting information disclosure standards, on the one hand, the scientific nature of environmental accounting information disclosure can be effectively improved; on the other hand, the quality of environmental accounting information disclosure by manufacturing enterprises can be effectively improved. At the same time, with the assistance of relevant laws and regulations, relevant regulatory authorities have established relevant law enforcement teams to strictly enforce the law, thereby ensuring the reliability of environmental accounting information disclosure. First of all, it is necessary to carry out strict law enforcement. Under the provisions of relevant laws and regulations, problems should be dealt with in a timely manner, and severe punishment should be done so that manufacturing enterprises can better learn from them and regulate their own environmental accounting information disclosure. Secondly, appropriate incentives and publicity should be given to manufacturing enterprises that abide by relevant laws and regulations and can disclose environmental accounting information in a timely and standardized manner, so that other manufacturing enterprises that do not comply with relevant laws and regulations can play a good guiding role and play a role in to a certain propaganda and driving effect. Finally, it is necessary to use the role of big data to establish a database of environmental accounting information disclosure, and to observe and supervise the daily production activities of manufacturing enterprises, which will help manufacturing enterprises to regulate their own environmental accounting information disclosure, and also help relevant departments and society. The public's supervision of the environmental accounting information disclosure of manufacturing enterprises.

Cultivate Professional Talents
Enterprises should contact their own actual situation and organize more accounting practitioners to participate in online and offline training on environmental accounting information disclosure, so as to improve the awareness level of existing accounting practitioners in the enterprise on environmental accounting information disclosure and enhance the knowledge of relevant knowledge. Reserve, keep abreast of the latest developments in environmental accounting information disclosure, establish awareness of environmental protection, improve the overall quality of accounting practitioners, and also help improve the overall business quality of the financial department of the enterprise. Because environmental accounting is a comprehensive applied discipline , domestic colleges and universities should integrate their own resources , make use of their own advantages , set up majors in environmental accounting , and cultivate students with environmental accounting knowledge.

Strengthen Third-Party Audit
Environmental accounting information that is not audited by a third-party auditor is not credible. Therefore, from a long-term perspective, it is necessary and feasible to audit corporate environmental accounting information. And thirdparty audit institutions also need to improve their staff's professional level of environmental accounting information, in order to deal with the relevant audit work. Therefore, it is also crucial to improve the audit level of the staff of the firm. Therefore, it is necessary to introduce outstanding talents with environmental accounting knowledge in a targeted manner to increase the normativeness of the audit team; strengthen the training of relevant knowledge of the auditors of the firm; and guide the auditors to learn foreign advanced environmental auditing experience. The authenticity and comprehensiveness of the information disclosed by the company will be reviewed by a third party, which can also make up for the shortcomings in the timeliness of government supervision and the effectiveness of public supervision.

Enhance the Awareness of Environmental Accounting Information Disclosure of Listed Manufacturing Companies
The disclosure of environmental accounting information can enable stakeholders to accurately judge the specific situation of enterprises, help enterprises to better obtain financing, and can also reflect the ability of enterprises to undertake social responsibilities. Manufacturing listed companies disclose environmental accounting information according to the requirements of the stock exchange, so there is a certain degree of coping. Therefore, listed manufacturing companies should improve their awareness of environmental accounting information disclosure within the enterprise, so that the leadership can actively accept environmental accounting information disclosure, enhance their sense of responsibility, and form a cultural quality within the enterprise, which can establish a good corporate image. . Conclusion To sum up, environmental accounting information disclosure is an emerging industry that conforms to the development needs of the times, and has its own needs for existence and development. Compared with developed countries, my country's environmental accounting information disclosure is still at a relatively basic stage. However, in recent years, the research on environmental accounting information disclosure has formed an upsurge. Through the research on the environmental accounting information disclosure of listed manufacturing enterprises in my country, it is found that there is still a lot of room for development in the research on environmental accounting information disclosure in China. Relevant scholars need to combine my country's actual national conditions and learn from foreign mature theories to explore an environmental accounting information disclosure model that meets my country's development needs. If a listed manufacturing company wants to improve its environmental accounting information disclosure system, it needs to change from within the enterprise and improve its own norms. Substantive results may not be achieved in the short term, but in the long run, there will be substantial development.