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Academic Journal of Business & Management, 2024, 6(3); doi: 10.25236/AJBM.2024.060316.

A Study on the Current Situation of Environmental Accounting Information Disclosure of Listed Companies in Pharmaceutical Industry under the Background of "Double Carbon"

Author(s)

Luo Junnan

Corresponding Author:
Luo Junnan
Affiliation(s)

School of Economics and Management, Guangxi Normal University, Guilin, China

Abstract

The rapid development of China's economy has been accompanied by the continuous deterioration of the ecological environment, a situation to which all sectors of society have attached great importance. The Twenty Tenth Report has clearly defined the strategic tasks of China's ecological civilization construction in the new era, with the general tone being to promote green development and harmonious coexistence between man and nature. The pharmaceutical industry is one of the heavily polluting industries stipulated by the Ministry of Environmental Protection in China. An analysis of the disclosure of environmental accounting information in the pharmaceutical industry to discover the problems in the disclosure process and make corresponding recommendations is of great significance in promoting green development.

Keywords

Environmental accounting; Information disclosure; Pharmaceutical industry

Cite This Paper

Luo Junnan. A Study on the Current Situation of Environmental Accounting Information Disclosure of Listed Companies in Pharmaceutical Industry under the Background of "Double Carbon". Academic Journal of Business & Management (2024) Vol. 6, Issue 3: 129-136. https://doi.org/10.25236/AJBM.2024.060316.

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