Research on Environmental Accounting Information Disclosure Issues of Baosteel
Yixin Xia

University of Shanghai for Science and Technology ，ShangHai，200093；

Abstract: Under the backdrop of China’s “dual-carbon” strategy, the green transformation of the steel industry is of critical importance, in which environmental accounting information disclosure serves as a key supporting mechanism. This paper examines Baosteel as a case study. Based on an analysis of its publicly available reports from 2018 to 2023, it is found that the company leads its peers in terms of disclosure continuity and systematic reporting. However, problems such as insufficient comprehensiveness, lack of third-party auditing, and inadequate quantitative data remain. It is recommended that the government develop detailed industry-specific disclosure guidelines and strengthen third-party audit supervision. Companies should enhance training for environmental accounting professionals, raise environmental awareness within management, and deeply integrate sustainable development into corporate strategy.

Keywords: Environmental Accounting; Baosteel; Information Disclosure

References

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