本文结合湖南省重污染行业上市公司实践,研究分析上市公司环境会计信息披露的现状和存在的主要问题,进一步提出相关的政策建议,以期引起政府、投资者等利益相关群体对环境问题的重视,制定更加完善的信息披露制度,使企业披露更全面的环境会计信息,更好地履行社会责任。 Based on the practice of listed companies in heavily polluting industries in Hunan Province, this paper studies the status quo and existing problems of environmental accounting information disclosure in listed companies, and puts forward some relevant policy suggestions in the hope of arousing the attention of government, investors and other stakeholder groups to environmental issues, Formulate a more complete information disclosure system to enable enterprises to disclose more comprehensive environmental accounting information and better fulfill their social responsibilities.