The contents of environmental accounting information are as follows:

(1) Environmental assets or environmental costs.

Environmental assets refer to the environmental costs that are capitalized because they meet the asset recognition standards. Environmental cost refers to the cost of measures taken or required by enterprises for the impact of enterprise management activities on the environment in line with the principle of being responsible for the environment, as well as other costs paid by enterprises for implementing environmental goals and requirements. For example, the costs of avoiding and eliminating waste, maintaining and improving air quality, developing more environmentally friendly products and conducting environmental audits and inspections all belong to the category of environmental costs.

(2) Environmental responsibility.

Environmental liabilities refer to the obligations incurred by enterprises that meet the debt recognition standards and are related to environmental costs. Its meaning is that it is not necessary to have a legally mandatory obligation to confirm liabilities. Enterprises may take the elimination of pollution exceeding the standards prescribed by law as their own policy, mainly based on the consideration of their commercial reputation. In this case, it is recognized as an environmental liability, which requires the enterprise management department to make a commitment about environmental costs, otherwise it cannot be regarded as an environmental liability.

(3) Environmental benefits.

Environmental income refers to the income obtained by accounting subjects because of protecting environmental resources. Because enterprises actively participate in pollution control, it is likely to generate some benefits directly or indirectly. If the three wastes are used to produce products, they will enjoy preferential policies of exemption or reduction of turnover tax, income tax and other taxes, thus increasing the net income after tax; Implicit income from obtaining low-interest or interest-free loans from state-owned banks or environmental protection agencies.

Non-repayable subsidies or price subsidies obtained from the government due to certain pollution control measures; Enterprises take the initiative to take measures to control environmental pollution, and the expenses incurred may be lower than the sewage charges, fines and compensation paid in the past to earn opportunities and benefits.

(4) Environmental expenditure.

According to the spirit of the current relevant laws in China, the damage caused by the production and operation activities of enterprises to the environment needs to be paid and compensated through some expenses after the pollution occurs; According to the principle of putting prevention first, enterprises can also take active measures during or before production and operation to actively control possible pollution.

In other words, engaging in activities related to the environment will inevitably lead to some kind of expenditure. There are various forms of expenditure, such as environmental management expenses, environmental monitoring expenses, sewage charges, shutdown losses caused by serious pollution treatment within a time limit, research and development expenses for reducing pollution and improving the environment, special expenses for cleaner production and applying for green signs, etc. These expenses will affect the profit and loss of the enterprise in the current period or in multiple periods.

(5) Environmental performance.

Environmental performance is the key to shaping the environmental image of enterprises. According to the requirements of users, the contents of environmental accounting information reflecting environmental performance should include three aspects:

1, implementation of environmental regulations. Including the reasons for the failure to achieve achievements.

2. Environmental quality.

3. Environmental control and pollutant utilization.