Evaluation on the Quality of Environmental Accounting Information Disclosure: —A Case Study of Huayang Shares

Ruiru Deng

doi:10.62177/apemr.v2i5.574

Authors

Ruiru Deng Xi'an Polytechnic University

DOI:

https://doi.org/10.62177/apemr.v2i5.574

Keywords:

Environmental Accounting, Information Disclosure, Coal Enterprises, Huayang Shares

Abstract

This paper systematically analyzes the environmental accounting information disclosure practices of Huayang Shares (600348.SH) from 2019 to 2023, based on a constructed evaluation system for the coal industry, focusing on three dimensions: disclosure methods, content completeness, and quality grading. The study finds that Huayang Shares performs well in disclosure standardization and environmental liability measurement but shows significant deficiencies in the completeness of carbon emission data and the comparability of environmental performance. Through quantitative scoring and industry comparisons, recommendations such as optimizing disclosure structures and adopting blockchain certification technology are proposed, providing practical references for environmental information disclosure in the coal industry.

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