Open AccessA Comparative Study of Environmental Accounting Information Disclosure between China and Developed Countries
Author(s) -
Jianfei Shen,
Yidan Chen
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/508/1/012011
Subject(s) - china , environmental accounting , accounting , accounting information system , contradiction , business , perspective (graphical) , public disclosure , environmental reporting , political science , engineering , mechanical engineering , philosophy , epistemology , artificial intelligence , computer science , law
Natural resources and ecological environment are the basis for human survival. With the increasing severity of the contradiction between economic development and environmental protection, the public is paying more and more attention to environmental information. From the perspective of disclosure regulation and disclosure mode, this paper compares the differences in environmental accounting information disclosure between China and four developed countries: the United States, Britain, Japan, and Canada, and then puts forward some suggestions for improving the environmental accounting information disclosure system in China based on the comparison.