Research On Institutional Pressure,Regional Difference And Environmental Accounting Information Disclosure

In recent years, the phenomenon of air pollution in our country has attracted the attention of the public, and the environmental pollution accident is the focus of the society.In the field of environmental accounting, environmental information disclosure has been the focus of scholars. With the organizational sociology been introduced into the research of corporate social responsibility and information disclosure, many scholars have begun to systematically study how institutional pressure effects on the environmental information disclosure. This study can rich the environmental accounting research,also try to provide the solutions for the problems in the current environmental governance as well.In this paper, the institutional theory is introduced into the traditional research of information disclosure, and construct a theoretical framework of institutional pressure,regional differences and environmental information disclosure. Related theories and literature are elaborated in the first three chapters . The institutional pressure exerts influence on the enterprise through following three factors: the coercive pressure, the normative pressure and the mimetic pressure. And regional difference result in different institutional pressures perceived by the enterprise,which plays a regulatory role in environmental information disclosure. Based on this analysis framework, the last two chapter of this paper describes how the empirical study is designed and the results of empirical research.The empirical results show that the three elements of institutional pressure had a significant positive impact on the environmental information disclosure, and the regional difference plays a regulatory role in the effect of pressure on the environmental information disclosure. Specifically, the regional differences fail to enlarge or weaken the association among coercive pressure and also as association among normative pressure and the level of environmental information disclosure, but the regional difference enlarge the association among mimetic pressure and the level of environmental information disclosure. This conclusion provides a practical basis for the government and relevant agencies to improve the environmental policies, also plays a guiding role at environmental information disclosure policy in enterprises.