环境会计信息披露研究——以酿酒行业上市公司为例

作者

徐诚 (通讯作者)

关键词:

环境会计; 酿酒行业; 信息披露

摘要

酿酒行业是我国污染最严重的行业之一，其环境会计信息应当披露。本文以2021年35家酿酒行业上市公司环境会计信息披露情况为例，分析2021年酿酒行业上市公司环境会计信息披露的现状及存在的问题，旨在为提升酿酒行业上市公司信息披露水平提出切实可行的建议。

Abstract

One of China's most polluting businesses, the brewing sector, has environmental accounting information that should be disclosed. The statistics of 35 listed companies in the brewing industry in 2021 regarding the disclosure of environmental accounting information are used in this paper, along with an analysis of the status and current issues surrounding the disclosure of environmental accounting information in 2021, to make practical recommendations for improving the level of information disclosure of listed companies in the brewing industry.