Empirical Research On Public Pressure And Environmental Information Disclosure Of Listed Polluting Companies

In recent years, the problem of global environmental pollution is becoming increasingly serious and serious environmental pollution incidents are common. The environmental accounting information disclosure has aroused widespread concern. The environmental accounting information disclosure has become the first content into the practice research of environmental accounting. The research on environmental accounting information disclosure in foreign countries started earlier, and has been relatively mature. But in our country, environmental accounting theory and practice are relatively backward. Environmental accounting information disclosure, as the basis of theoretical research of environmental accounting, should become the breakthrough point of environmental accounting research in our country. Research on corporate environmental accounting information disclosure in depth will continue to promote the development and improvement of environmental accounting theory and practice, which is of great significance to achieve the sustainable development of enterprises and society.This paper first reviewed the domestic and foreign literature review of environmental accounting information disclosure, based on the sustainable development theory, social responsibility theory, information asymmetry theory and stakeholder theory, analyzes the enterprise environmental accounting information disclosure mechanism, comprehensively reviews the influence factors of the information disclosure and makes recommendations to promote the enterprise environmental accounting information disclosure. This paper selects a total of 4252 listed companies of Shanghai Stock Exchange between 2010 and 2014 as samples, through descriptive analysis, correlation analysis and multiple regression analysis method, conducts empirical research and analysis of the public pressure from the government, investors, creditors and the media and the relationship between the environmental accounting information disclosure levels of sample companies. The conclusion of the study shows that, the pressure of the government, investors, creditors and the media are positively related to the level of environmental information disclosure. Therefore, nowadays our country should strengthen the construction of the environmental accounting system standards, define clearly the recognition criteria and measurement attributes about the environmental matters, and establish the environmental accounting disclosure model which is combined with mandatory disclosure and voluntary disclosure. Our country is also supposed to strengthen the supervision on environmental accounting information disclosure to ensure the reliability of the information. Only then can we fully reflect the impact of the enterprises' economic activities on the environment, embodying their environmental responsibility.