Research on Improving the Quality of Corporate Environmental Accounting Information Disclosure in the ESG Context

He Jiahao

Hebei University of Economics and Business

Abstract：

As environmental, social, and governance concepts receive increasing attention, corporate environmental responsibility has gradually become an important component of corporate operations and information disclosure. Environmental accounting information disclosure can reflect enterprises' investments and achievements in environmental protection, resource utilization, and pollution control, and plays an important role in improving corporate information transparency. However, some enterprises still face problems such as insufficiently comprehensive environmental accounting information disclosure, insufficiently unified disclosure standards, and disclosure quality that needs improvement. The main reasons include insufficient ESG awareness and disclosure initiative among enterprises, an incomplete environmental accounting system, and inadequate external supervision mechanisms. To address these issues, improvements can be made by refining corporate environmental accounting systems, unifying and standardizing environmental information disclosure standards, and strengthening internal control and external supervision, thereby enhancing the authenticity, completeness, and comparability of environmental accounting information disclosure, promoting enterprises' better fulfillment of environmental responsibilities, and achieving coordinated unity between economic benefits and sustainable development.

Key Words：

ESG; environmental accounting; information disclosure; disclosure quality; sustainable development