Research On Correlation Of The Environmental Information Disclosure And The Entertprise Sustainable Development

In recent years, more and more environmental pollution problems happened, such as fog and haze. Enterprises are aware that more attention should be paid to the coordination between environmental protection and economic development. Then we can realize the sustainable development of economy and environment long-term profitability. First of all, the enterprise is the basic cell in a whole system of society,so company must play an active role in the implementation of the strategy of sustainable development. The second is that the production and operation activity of enterprises is one of the most main reasons of environmental pollution. The enterprises should bear the inescapable responsibilities when protecting environment. The third is as the improvement of public environmental awareness, enterprises want to develop strongly then they must pay more attention to build their environmental image. The fourth is that the relationship between environmental problems and economic problems has become increasingly close. The relevant interests of enterprises have strong demand on the enterprise environmental information. This demand has prompted enterprises to pay attention to their own environmental problems and to fulfill their environmental responsibilities, so as to increase the environmental accounting information disclosure. The fifth is with the establishment and perfection of the relevant laws and regulations rule, environmental information disclosure has gradually become the mandatory provision.Based on a wide range of data collection and in-depth literature reading, the analysis of relevant research results from domestic and foreign experts and scholars, the paper selects 539 listing corporations in 2013 as the sample, then constructs two multivariate regression models. The first is to study the influencing factors of environmental information disclosure. The second is to analyze the relationship between the environmental information disclosure and enterprise sustainable development. At last, the paper puts forward suggestions for improvement.The results show that, at present, the environmental information of listing corporation disclosure in our country is at a low level. The reason is that the environmental awareness was not strong and the law was not complete before. Disclosing environmental information may increase the company operating cost, but it can improve corporate value and image. We believe that the environmental information disclosure is advantageous to enterprise sustainable development.Finally, on the basis of the above research, we proposed the related countermeasures and the suggestions in aspect of the government and enterprise.