Study On Environmental Accounting Information Disclosure Of The Influencing Factors About Listed Companies In China

With the rapid growth of economic and promotion of the industrialization, Environmental pollution and ecological destruction has become a global problem, the demand for better living condition is more more urgent, sustainable development has become a worldwide issue, the modern enterprise has an inescapable responsibility to assume social responsibility in environment. In this context,as a new branch of accounting, Environmental Accounting has generated. The core of the environmental accounting,the issue of attracts more and more attention.Environmental accounting information disclosure can make the public grasp the corporate environmental protection measures.But we can’t deny,in our country,there’re lots of inadequates in environmental accounting information disclosure still existing,such as the mainly disclosure of information is spontaneous,there are also no uniform requirements to the contents of the disclosure.So,study on the factors of environmental accounting information disclosure can do a favor to improve the level of China’s environmental accounting information disclosure of listed companies.This study present the situation of environmental accounting information disclosure of listed companies in China,in 2007-2012 Shanghai and Shenzhen two cities in China non-ferrous metal industy listed companies as samples,studied the implementation of the environmental information disclosure system and the impact of environmental regulation intensity of environmental information disclosure. Based on the theorise such as Stakeholder Theory, Asymmetric information theory, Signaling Theory,and do absorption of Chinese and foreign scholars’s related research on the factor of influence of environmental accounting information disclosure,combined with the socialist market economy witch with Chinese characteristics to find the breakthrouth point of the research,and to put forward the research hypothesis,raised out the factors whitch may have effect on environmental accounting information disclosure in Chinese non-ferrous metal industry companies:1、implementing environmental accounting information disclosure system can improve the level of disclosure of environmental information; 2、intensity of environmental management systems and environmental accounting information disclosure of listed companies was positively correlated.Then do data collection and collation of select the sample enterprises,choose the level of disclosure of environmental information (EID) as the dependent variable,and choose Environmental regime strength (ERI), the degree of implementation of environmental information disclosure system (EIDS), company size (SIZE), the company’s growth (GROWTH), profitability (ROE), the extent of liabilities (LEV) as the independent variable, establish model to do empirical. After descriptive statistics and regression analysis of the main variables, confirmed the assumptions witch made before.The last of this study do summary of the main factors that have an impact on corporate environmental accounting information disclosure of listed non-ferrous metals industry.And according the summarize put forward some suggestions which hope can help subsequent development of Chinese environmental accounting information disclosure.