Analysis Of Factors Affecting Environmental Accounting Information Disclosure Of Listed Companies

In recent years,the resources and environmental problems brought about by economic growth have become increasingly prominent.The issue of corporate environmental accounting information disclosure has attracted the attention of the national government and the masses of the people.More and more scholars have begun to study this issue.Studying corporate environmental accounting information disclosure has a crucial impact on promoting enterprise development and social progress.At present,the disclosure of environmental accounting information of most enterprises in China is mainly mandatory disclosure,and the quality of disclosure needs to be improved.Therefore,it is of great significance to study the disclosure of corporate environmental accounting information to strengthen the disclosure mechanism and improve the level of corporate environmental accounting information disclosure.This article takes the listed companies in the petroleum and chemical industry as the research object,collects its social responsibility report and annual report and notes issued in 2013-2017,and removes 758 samples after eliminating ST enterprises and outliers.Reading a large number of documents,based on the theory of sustainable development,information asymmetry,stakeholder theory,principal-agent theory and corporate social responsibility theory,define the concepts of environmental accounting information,environmental accounting information disclosure and its influencing factors,and The enterprise environmental accounting information disclosure index is regarded as the explanatory variable,and the internal and external influencing factors are taken as explanatory variables.The overall situation of environmental accounting information disclosure of listed companies in China is analyzed,and the internal environmental accounting information disclosure index and its internal and external factors are analyzed.The correlation is tested and analyzed.The empirical research results show that the current level of environmental accounting information disclosure in China's petroleum and chemical industry is generally not high,and the gap between different companies is large.The test of internal influence factors indicates that the quality of environmental accounting information disclosure is affected by the size of supervisors and executive compensation;the test of external influence factors indicates that the environmental accounting information disclosure index is affected by the size of the company and the concentration of ownership.Based on the above empirical conclusions,reasonable suggestions are given from the perspectives of the state,enterprises and stakeholders: the state can formulate international standards to better regulate environmental accounting information disclosure,and can also set up a special environmental accounting audit office.Third-party auditing;the company can promote the company to disclose all-round and more accurate environmental accounting information through the establishment of a sound supervision system and management system;stakeholders can resist the company's products and reject high-pollution companies' investment activities.Corporate environmental accounting information disclosure has a positive impact.