Reseacrh On The Influencing Factors Of Environmental Disclosure Of The Listed Companies

With the environmental pollution is more and more serious, the environmentproblem has got the attention of the parties. Environmental pollution is mostly caused bybusiness activities of a business, so we should at the time of disclosure of environmentalinformation disclosure. As the basis of our country energy, coal resources in China’seconomic development has a pivotal position. So this article selects the coal industry asthe research object.In the theoretical part, this article obtains from the concept definition, introduces theway and content of environmental accounting disclosure and theoretical basis. Analysesthe current situation of the listed companies in coal industry, we know that China’senvironmental accounting information disclosure content there is no uniform standard, asingle disclosure way. In this paper, the influencing factors of coal enterprise environmentinformation disclosure level of10factors, mainly includes enterprise scale, profitability,debt level, Company’s geographic location, the proportion of state-owned shares, theestablishment of audit committee, the establishment of safety or environmental protectiondepartments, social responsibility report released, chairman and general manager for thesame person, listed abroad.In the empirical analysis part, this article selects the26listed companies in coalindustry between2007and2011as the research object; by building regression models onthe influence factors of environmental information disclosure level has carried on theempirical analysis. The results of the study show that from2007to2011, the coal industryhas low levels of disclosure; among them, enterprise scale, profitability, debt level,Company’s geographic location, the proportion of state-owned shares, the establishmentof audit committee, the establishment of safety or environmental protection departments,social responsibility report released, listed abroad and environmental informationdisclosure level has a significant correlation, but chairman and general manager for thesame person had no significant correlation with environmental information disclosurelevel. Finally, the research results, this paper puts forward corresponding suggestions.