Research On Selective Environmental Information Disclosure Of Coal Enterprises

As the concept of environmental protection has become more and more popular,the impact of corporate behavior on the environment has become more and more important.Environmental information has become an important non-financial information for measuring corporate social responsibility and sustainable management.Environmental information disclosure is a way for enterprises to communicate environmental performance to the outside world.It is also a channel for supervisory departments to supervise corporate environmental behaviors,which has attracted widespread attention from scholars.Relevant research analyzes the influencing factors of corporate environmental information disclosure from various aspects such as government supervision,media supervision and internal governance mechanism,but the research conclusions are not consistent.Moreover,there is not much research combined with a particular industry.The coal industry is a typical heavy polluting industry,and environmental pollution is inevitable during production and operation.However,the study found that some coal companies have selective disclosure of environmental information for self-interest.Based on the identification of the selective environmental information disclosure behavior of coal enterprises,this paper analyzes the motives behind it and constructs corresponding governance mechanisms to promote the sustainable development of coal enterprises.This paper first sorts out relevant research literatures and theories at home and abroad,clarifies the research context and finds the research focus that can be broken.Secondly,using the combination of qualitative and quantitative methods,20 coal enterprises were selected as research samples,their environmental information disclosure materials were collected,and the content and form of environmental information disclosure were analyzed in depth.The study found that the disclosure of environmental information in coal enterprises has problems such as ambiguity in disclosure and random disclosure methods.Then,based on the game theory,the motivation of the selective environmental information disclosure of coal enterprises is analyzed,which mainly includes the game relationship between coal enterprises and the game relationship between the supervisory department and the coal enterprise.The equilibrium state of both sides of the game is calculated through the oligarch model and the evolutionary game.The study found that there are two types of motives for selective environmental information disclosure in coal enterprises: first,imitation,mainly between coal enterprises;second,concealment,mainly between regulatoryauthorities and coal enterprises.On this basis,taking Xishan Coal and Electricity Company as a case,through analyzing the status quo of environmental information disclosure,the horizontal and vertical comparison of environmental information disclosure quality reveals the motive of selective disclosure.Finally,it proposes policy recommendations for optimizing the environmental information disclosure behavior of coal enterprises from both internal governance and external supervision.