Welcome to Francis Academic Press

Academic Journal of Business & Management, 2022, 4(15); doi: 10.25236/AJBM.2022.041517.

Environmental Accounting Information Disclosure in China: A Review of Research

Author(s)

Weng Ruixue, Tang Yuan, Zheng Jiayu

Corresponding Author:
Weng Ruixue
Affiliation(s)

School of Management, Sichuan University of Science & Engineering, Yibin, Sichuan, China

Abstract

This paper focuses on the relevant literature on environmental accounting information disclosure in China, attempts to analyze the four aspects of disclosure method, disclosure content, disclosure quality evaluation method and influencing factors of disclosure quality, and reviews the new research progress in academia in this regard according to the development context and logical relationship of literature. This paper discusses the development direction of relevant theories and analyzes the latest trends in the methods and contents of environmental accounting information disclosure theory, hoping to provide reference and enlightenment for the research on environmental accounting information disclosure in China. Finally, this paper puts forward the direction of possible further research in the future based on the current research situation in China.

Keywords

Environmental accounting, Information disclosure, Literature review

Cite This Paper

Weng Ruixue, Tang Yuan, Zheng Jiayu. Environmental Accounting Information Disclosure in China: A Review of Research. Academic Journal of Business & Management (2022) Vol. 4, Issue 15: 107-111. https://doi.org/10.25236/AJBM.2022.041517.

References

[1] Zhu Xueyi. (1999). A preliminary study on environmental accounting in China. Accounting Research (04),27-31. 

[2] Bian Xuejun. (1995). Corporate financial reports should reflect environmental information. Finance Tax and Accounting (06), 21-22. 

[3] Cui Cheng, Wang Ling. (2017). An Empirical Study on the Impact of Environmental Accounting Information Disclosure Quality on Enterprise Value:A Case Study of Listed Companies in Mining Industry. Research of Finance and Accounting (03),49-56. 

[4] Nie Jianping.(2018). Research on environmental accounting information disclosure of heavily polluting listed companies:Based on the background of low-carbon economy. Friends of Accounting (05),18-22. 

[5] Gao Lihong, Li Shanmei.(2007). New trend of corporate environmental information disclosure ——Independent environmental report. Environmental Protection (08),22-25. 

[6] Zhong Liwen, Cheng Hongwei, Peng Qian.(2017). Research on the effectiveness of environmental information disclosure of mining listed companies. Resources Development & Market(11),1340-1346. 

[7] Zhao Haixia.(2018). Exploration on environmental information disclosure of listed companies in China: Taking paper and paper products industry as an example. Friends of Accounting(23),71-75. 

[8] Liu Jinbin.(2016). Innovative research on corporate environmental accounting information disclosure model.Friends of Accounting(14),31-35. 

[9] You Xiaoqin.(2019). Research on the improvement path of environmental information disclosure quality of heavily polluting listed companies——Based on the analysis of Huifeng pollution incident. Friends of Accounting(15),80-85. 

[10] Chen Bijun.(2019). Research on environmental accounting information disclosure of heavily polluting enterprises. Accounting Learning(30),100-101. 

[11] Wang Nan, Yang Wen, Huang Jing.(2015). Research on environmental accounting information disclosure in power industry from the perspective of environmental responsibility. Communication of Finance and Accounting(36),7-9. 

[12] Tan Qingmei, Xu Huamin.(2015). Research on influencing factors of environmental accounting information disclosure of agrochemical enterprises in China. Journal of Wuhan University of Technology (Information and Management Engineering)(01),86-87. 

[13] Liu Kun, Wu Yunfan, Mou Shiyou.(2019). An Empirical Study on Environmental Accounting Information Disclosure of Listed Companies:A Case Study of Yunnan Province. Friends of Accounting (03), 123-126. 

[14] Fu Feixiang.(2018). Differences and enlightenment of environmental accounting information disclosure in China and the United States:A case study of petrochemical companies. Communication of Finance and Accounting(25),119-122. 

[15] Qin Jun, Guo Jianghan.(2020). A comparative study on environmental accounting information disclosure of listed companies in China and the United States——Based on the perspective of industrial water pollution industry. Communication of Finance and Accounting(03),158-162. 

[16] Li Yuhang.(2021). Research on environmental accounting information disclosure of Harbin Pharmaceutical Group. Business Culture(09),134-135. 

[17] Zhu Wei, Sun Yuxing, Tang Qian.(2019). Substantive disclosure or selective disclosure:The impact of corporate environmental performance on the quality of environmental information disclosure. Accounting Research(03),10-17. 

[18] Xu Yawen, Zeng Huafeng.(2020). The impact of corporate internal governance on the quality of environmental accounting information disclosure. Productivity Research(05),140-143. 

[19] Feng Bo, Zhu Yanghui, Li Qiang.(2014). Construction of quality evaluation system of enterprise environmental information disclosure. Finance and Accounting Monthly(08),7-10. 

[20] Zhao Xuanxuan, Sun Wufeng.(2015). Research on the quality evaluation of carbon information disclosure of listed companies:A case study of heavily polluting industries. Journal of Xi'an Shiyou University (Social Science Edition)24(02),8-15. 

[21] Wang Lei.(2020). Quality evaluation of environmental information disclosure of listed companies based on partial sequence set theory. Communication of Finance and Accounting(13),120-123+160. 

[22] Liu Xiaowei, Zhang Yan, Tian Jiali.(2022). Can private placement of listed companies improve the quality of information disclosure:Based on the perspective of information supervision. Financial Regulation Research(01),39-57. 

[23] Lv Minghan, Xu Guanghua, Shen Yi, Qian Ming.(2018). Heterogeneous debt governance, incomplete contract and environmental information disclosure. Accounting Research(05),67-74. 

[24] Xu Xiuyan.(2019). Management did not expect monetary compensation,green innovation investment and corporate environmental accounting information disclosure. Communication of Finance and Accounting(27),48-52. 

[25] Shen Jianfei, Li Jingjie.(2022). Research on the Impact of Enterprise Environmental Accounting Information Disclosure Quality on Enterprise Value under the "Dual Carbon" Goal——Based on the Empirical Analysis of Electric Power Enterprises. Wuhan Finance(04),55-63. 

[26] Xue Wei, Xiong Hao, Qiu Jing.(2019). State-owned equity,director gender and information disclosure quality. Communication of Finance and Accounting(18),53-56. 

[27] He Baocheng, Ren Jia(2020). Research on the intensity of government supervision and the quality of environmental information disclosure. Communication of Finance and Accounting(05),50-54. 

[28] Chen Dongling. (2019). Social responsibility, profitability and environmental accounting information disclosure. Communication of Finance and Accounting (21), 25-29.