Research on Environmental Accounting Information Disclosure Problems of Shanghai and Shenzhen a Shares Agricultural Enterprises Registered in Henan Province, China

Yuchen Wang
Business School, Monash University, Melbourne, VIC 3145, Australia
Peiyi Wu
Eurasia International School, Henan University, Kaifeng, 475001, Henan, China

Abstract:

This paper examines the environmental accounting information disclosure quality of agricultural enterprises listed in Shanghai and Shenzhen A stock market and registered in Henan Province, China. Comparing data from 4564 listed enterprises from 2017-2020, it analyzes 9 disclosure items. It finds that most Henan agricultural enterprises have issues such as low disclosure quality, lack of information, self-interested choices, and more. To address these, the paper proposes countermeasures: cultivating high-quality enterprises, clarifying disclosure standards, establishing a unified index system, strengthening enterprise training, and enhancing supervision through an improved incentive and punishment system.