Research On Listed Company Environmental Accounting Information Disclosure In Mining Industry Influencing Factors

Social and economic development is rapid,but a sharp drop in environmental quality,water pollution and air pollution to human’s survival conditions made a tremendous negative impact,the environment has become a hot topic of mankind.In the past two years,the United Nations has worked to improve the world’s ecological environment and set a series of global agreements to improve the environment.Our party and the government has also stepped up environmental renovation,specifically enacted much starker choices-and graver consequences-in planning target evaluation method the ecological civilization construction,carry out the central environmental protection supervision and serious illegal environmental events,to strengthen the atmospheric pollution,win the blue sky,the construction of national experimental area of ecological civilization.As an important driving force of economic development,enterprises play an important role in environmental impact.As one of the heavy polluting industries,mining enterprises are prone to environmental pollution incidents during production and operation.The importance of the public to the environment and the improvement of environmental awareness have prompted mining companies to disclose information related to the environment.In the process of environmental accounting information disclosure,enterprises can also promote environmental responsibility and promote sustainable and green development of social economy.Therefore,it is valuable to study the influencing factors of environmental accounting information disclosure in mining listed companies.This article selects 2012-2016,5 years in Shanghai and shenzhen two city 62 listed mining companies as research samples,through a combination of theoretical and empirical research to our country’s mining industry of listed companies on the influence factors of the environmental accounting information disclosure research.Through the background analysis of the research,the theory of sustainable development,stakeholder theory,social responsibility theory and environmental value theory are used as the theoretical basis of the research.According to the mining of finishing the annual reports of listed companies,social responsibility report or independent environmental report for statistical data to the content of the disclosure for the mining industry,calculate the mining the environmental accounting information disclosure index of listed companies.Then construct theoretical assumptions,select the size of the company,debt level,profitability and development ability,ownership concentration and holding six influence factors such as nature,set the environmental accounting information disclosure theory model of influence factors,using measurement software STATA for empirical analysis.The results show that the company size,development ability,ownership concentration and controlling nature are significantly related to the quality of environmental accounting information disclosure.The impact of profitability and liability on the quality of disclosure is not obvious.Finally,the author puts forward some Suggestions on the basis of the conclusion.