UNIVERSITY OF SOUTH CHINA毕业设计（论文）目上市公司环境会计信息披露问题研究学院名称经济管理与法学学院指导教师职称助教班级会计175班学号学生姓名2021年5月25日南华大学经济管理与法学学院毕业论文（设计）上市公司环境会计信息披露问题研究以钢铁行业为例摘要：21世纪以来，我国的工业生产得到迅猛发展，然而工业生产在加快经济发展的同时也给环境带来了巨大的污染，导致我国面对的环境问题层出不穷，日益变化的重雾霾天气，水资源大面积污染等都与工业息息相关。近年来，我国不断对环境保护要求进行调整，确保可持续发展目标能够最终实现，每一个企业都要履行环境保护责任，公开发布环境会计信息已经成为企业的社会职贡。钢铁行业是工业生产中典型的重污染行业，对其环境会计信息的披露进行研究更有代表性。因此本文以钢铁行业上市公司为研究对象，找出钢铁行业在环境会计信息披露上存在的一些问题，针对问题出：现的原因，给出相应的建议措施。关键词：环境会计；信息披露；钢铁行业南华大学经济管理与法学学院毕业论文（设计）Research on Environmental Accounting InformationDisclosure of Listed CompaniesTake the steel industry as an exampleAbstract:Since the 21st century,China's industrial production has developed rapidly,but industrial production has also brought huge pollution to the environment whilespeeding up economic development,leading to an endless stream of environmentalproblems facing China.Heavy haze weather,large-scale pollution of water resourcesand so on are closely related to industry.In recent years,China has continuouslyadjusted the environmental protection requirements to ensure the ultimate realizationof the sustainable development goals.Every enterprise must fulfill the responsibilityof environmental protection,and the public release of environmental accountinginformation has become the social responsibility of enterprises.Iron and steel industryis a typical heavy polluting industry in industrial production,so it is morerepresentative to study the disclosure of its environmental accountinginformation.Therefore,this paper takes the listed companies in the steel industry asthe research object,finds out some problems existing in the disclosure ofenvironmental accounting information in the steel industry,and gives correspondingsuggestions and measures according to the causes of the problems.Key words:environmental accounting;information disclosure;Disclosure model;iron and steel industryii