Paper Infomation
Study on Environmental Accounting Information Disclosure in Wine-making Industry — Taking Gujinggong Liquor as An Example
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Author: Qiuyu Wang
Abstract: With the rapid development of China's economy, the problem of environmental damage has become increasingly serious, and economic development and environmental protection have become key issues to be solved urgently. In this context, environmental accounting emerges as an accounting method to promote the benign interaction between environment and economy, aiming to evaluate environmental benefits through financial means. Although China's wine-making industry is developing rapidly, its characteristics of large emissions and heavy pollution in the production process pose a major challenge to the environment. Therefore, it is of great practical significance to study the environmental accounting information disclosure in the wine-making industry. This paper takes Gujinggong Liquor Company as an example, describes the current situation of environmental accounting information disclosure, and summarizes the existing problems. Based on the characteristics of the wine-making industry, this paper puts forward some countermeasures to improve the quality of environmental accounting information disclosure in this industry from the perspectives of improving corporate performance and strengthening the supervisory role of independent directors.
Keywords: Environmental Accounting Information Disclosure, Wine-Making Industry, Gujinggong Liquor, Heavily Polluting Industry
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