我国钢铁企业社会责任与环境会计信息披露机制优化——以宝钢为例

Social Responsibility Of Iron and Steel Enterprises in ChinaAnd Optimization of Environmental Accounting InformationDisclosure MechanismTaking Baosteel Group As An ExampleAbstract:While the listed companies in the steel industry have achieved their owneconomic goals,they have also caused many social problems worthy of consideration,such as ecological environment damage,environmental pollution and so on.In additionto being responsible for their internal production and management activities,We mustalso take into account the impact of our own development on society,take on theresponsibility for the society,intensify pollution control efforts,maintain a good balanceof ecological environment,and make the company's business performance and socialbenefits more harmonious and stable development.The level of social responsibilityaccounting information disclosure of listed companies in iron and steel industry in ourcountry is still relatively low,and there are some problems such as incompletedisclosure content and lack of quantitative index.Taking Baosteel Group as an example,the paper finds out the problems of social responsibility and environmental accountinginformation disclosure,analyzes the causes of the problems,and finally puts forwardsome suggestions and countermeasures for improvement.So as to promote the furtherdevelopment of corporate social responsibility and environmental accountinginformation disclosure.Key words:Social responsibility;Accounting information disclosure;Environmentaccounting:Baosteel Group