Research Article

[Retracted] The Implementation Measures of Environmental Accounting in Heavy Pollution Industry in the Context of Sustainable Development

Table 5

An environmental accounting information disclosure method of joint stock company.

Disclosure contentAnnual reportSocial responsibility reportInternal control report

Environmental asset informationPartial data information and text information of construction in progressUndisclosedUndisclosed
Environmental liability informationUndisclosedUndisclosedUndisclosed
Environmental cost informationSome data informationUndisclosedUndisclosed
Environmental benefit informationSome data information (government subsidies)UndisclosedUndisclosed
Environmental R & D informationText informationUndisclosedUndisclosed
Environmental policy informationText informationText informationUndisclosed
Pollutant dischargeQuantitative informationUndisclosedUndisclosed
Energy consumptionText informationText informationUndisclosed