Mining Enterprises Rent-Seeking of Environmental Accounting Information Disclosure

Abstract:

Environmental resources are typical of public resources. However, the environmental resources allocation process would generate rent-seeking problems easily. Environmental accounting information disclosure for rent-seeking is the most serious one in various types of rent-seeking behavior. This paper selects mining enterprises as rent-seeking study which seeks to provide a review of the current state of rent-seeking in environmental accounting of mining enterprises research. Then it illustrates the characteristics and types of environmental accounting information disclosure problems in our country. It is to explore the perception that environmental accounting information disclosure plays an important role in accounting for sustainable development. The purpose of this article is to introduce certain ideas which are identifying the underlying causes of environmental accounting information disclosure and maturing in the systems sciences for consideration by environmental managers and government officer.

• Periodical: Advanced Materials Research (Volumes 1073-1076)
• Pages: 2679-2682
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.1073-1076.2679
• Online since: December 2014
• Authors: Ke Peng*, Wen Qiang Jiang
• Keywords: Environmental Account, Information Disclosure, Mining Enterprise, Rent-Seeking

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