| In recent years, the air pollution has become more and more serious in China, and thenumber of the provinces and cities that are polluted by haze has increased year by year. Theair pollution problem has received attention from all social circles, and each province and cityhas started to take appropriate measures to control the environmental problems. The maincause of air pollution is the emissions from polluting industries, mainly including chemicalengineering, plastics, coal, etc. The coal industry is not only the indispensable energyenterprise in China, but also closely related to everyone’s life, but at the same time, it’s theimportant source of emissions. The coal mining and burning process which is conducted bythe coal enterprises undoubtedly influences the environment, so this paper chooses the coalindustry as the research object.This paper took the corporate social responsibility theory, corporate governance theory,stakeholder theory, environmental value theory and the sustainable development theory as thetheoretical basis, selected eligible32listed companies of coal industry from SSK and SZSEas the research object, carried on the induction on the ways and contents of environmentalaccounting information disclosure of the32companies, analyzed problems existed in theprocess of the environmental accounting information disclosure of the coal industry.Furthermore, according to environmental accounting information disclosure theory and itsdisclosure requirements, this paper analyzed factors that may affect the environmentalaccounting information disclosure level of the coal industry from four aspects, including thecorporate governance structure, enterprise financial position, operating results, cash flow, andproposed the research hypotheses based on the analysis content.The regression model was built on such a basis, and the empirical analysis on theinfluence factors of the environmental accounting information disclosure level was alsoperformed. The empirical research results showed that the environmental accountinginformation disclosure level of listed companies of coal industry in our country is not high,but trends increasing on the whole; among them, the environmental accounting informationdisclosure level had significant correlation with profitability, debt level, equity concentration,social responsibility report releasing, operating cash flow per share, and there was no significant correlation with the company scale, the development ability, operation ability,state-owned holdings, cash flow and debt ratio. Finally, based on the results of the study andthe problems existed in the present disclosure situation, the paper raised suggestions andprospects on environmental accounting information disclosure of coal industry in the future. |
