Research On The Influence Factors Of The Environmental Accounting Information Disclosure Level Of Listed Companies In The Coal Industry

In recent years,the problem of environmental pollution in China has become more and more serious.It has obviously affected people's normal lives,and has also caused great obstacles to the normal operation of the economy.Environmental pollution is not only a problem that China currently faces,but also a problem that the world faces.It is precisely because of this that the voice of environmental protection has become louder and louder.The content discussed at many international conferences is no longer confined to politics,economy and culture,the environment has also become one of the international topics,and has the same status as economy and politics.The enterprise is the main user of natural resources and the biggest culprit of environmental pollution.It should assume the responsibility of environmental protection,disclose to the society the impact of the company's actions on the natural environment and the actions taken by the company to protect the environment.Because China's environmental accounting information disclosure system is still not perfect,many research results have not been applied to practice,so that China's overall environmental accounting information disclosure level is low.As a member of the heavily polluting industry,the coal industry's production and operation activities will cause great harm to the environment.Therefore,this article uses the data of the listed companies in the coal industry from 2013 to 2016 as a sample to empirically test the impact of various factors on the level of disclosure of environmental accounting information by building a model,which has a certain degree of representation.First,the background and significance of the research are described.Secondly,analyze the current situation of environmental accounting disclosure of listed companies in the coal industry;Again,the following conclusions are drawn through multiple regression :(1)The disclosure level of environmental accounting information of listed companies in the coal industry is not high,and there is a large gap between the disclosure level of the company;(2)The scale of the company,the development level of the city where the company is located,the environmental pressure of the city where the company is located,and the disclosure of environmental accounting information are positively correlated;(3)Growth is negatively correlated with the level of environmental accounting information disclosure;Finally,corresponding recommendations are made based on the conclusions reached.