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Evaluating the Quality of Enterprise Environmental Accounting Information Disclosure

Author

Listed:
  • Ming Li

    (School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China)

  • Anning Tian

    (School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China)

  • Shuyi Li

    (School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China)

  • Xiaoyu Qi

    (School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China)

Abstract

To grasp the overall disclosure of the quality of enterprise environmental accounting information and find the weakness of disclosure for precise improvements, an approach for the evaluation for the quality of enterprise environmental accounting information disclosure was proposed. First, the evaluation index system of enterprise environmental accounting information disclosure quality was constructed from three aspects: relevance, reliability, and compliance. Relevance measured whether the relevant information was disclosed comprehensively; reliability checked whether the disclosed information was in accordance with the reality; and compliance assessed whether the disclosed information complied with the laws and regulations. Considering that the ratings derived from multiple appraisers with respect to the evaluation index were in linguistic forms, the aggregation method based on triangular fuzzy numbers was constructed. The consistency of ratings was used to calculate the weight of appraisers for the deduction of personal bias and a case study verified the feasibility and practicality of the proposed approach. The approach not only was applied to the assessment of the company, but also provided some suggestions based on the evaluation results.

Suggested Citation

  • Ming Li & Anning Tian & Shuyi Li & Xiaoyu Qi, 2018. "Evaluating the Quality of Enterprise Environmental Accounting Information Disclosure," Sustainability, MDPI, vol. 10(7), pages 1-15, June.
    • Handle: RePEc:gam:jsusta:v:10:y:2018:i:7:p:2136-:d:153938
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    References listed on IDEAS

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    1. Bing Wang & Si Xu & Kung-Cheng Ho & I-Ming Jiang & Hung-Yi Huang, 2019. "Information Disclosure Ranking, Industry Production Market Competition, and Mispricing: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-16, January.

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