Research On Internal Influencing Factors Of Environmental Accounting Information Disclosure Level Of Listed Companies In Heavy Pollution Industry

Since the 21 st century,Chinese economy has continued to grow and the people’s living standards have improved obviously,but the environment has been polluted.Smoggy weather often occurs and pollutant emissions are seriously exceeded in some areas,threatening people’s development,so it is necessary to take measures to solve environmental pollution problems.The heavily polluting enterprises are the main polluters of the environment,so they should take the social responsibility to protect the environment and actively disclose environmental information.However,in recent years,enterprises’ s environmental pollution incidents have occurred continuously,reflecting enterprise’s problems of excessive pursuit of profits and lack of social responsibilities.Therefore,it is necessary to study the influencing factors of environmental accounting information disclosure in Chinese enterprises,so as to provite some suggestions to promote Chinese enterprises to protect environment and improve the level of environmental accounting information disclosure.Firstly,I use the method to analyze content to analyze the environmental information disclosed in the social responsibility report of the listed companies in the heavy polluting industry,use the environmental performance scoring system in the "Guidelines for the Compilation of Chinese Corporate Social Responsibility Reports(CASS-CSR3.0)" to score the environmental information,and determine the level of environmental accounting information disclosure as the explained variable;Secondly,I use the method to analyze quantitatively to analyze the situation of environmental accounting information disclosure of the listed companies in the heavily polluting industry;Finally,I collect the data of nature of enterprise,corporate governance and financial performance as explaining variables,collect the level of economic development and time to market as controlled variables,in order to empirical research on the impact of internal factors on the level of enterprise’s environmental accounting information disclosure.The research results show that state-owned enterprises tend to disclose more environmental information;the concentration of equity in corporate governance factors is positively related to the level of environmental accounting information disclosure,while the balance of equity,the number of directors,the number of supervisors are negatively correlatedwith the level of environmental accounting information disclosure;Among the financial performance factors,profitability,development ability and solvency are positively correlated with the level of environmental accounting information disclosure.Finally,combining with the situation of disclosure and conclusions of research,around three internal factors including the nature of enterprise,corporate governance and financial performance,I propose corresponding countermeasures and suggestions: the government should increase the content of mandatory provisions in laws and regulations;promote private enterprises to actively protect environment;improve corporate governance system;enterprises should bring environmental information disclosure in the enterprise’s development map;enterprises should bring environmental benefits in performance evaluation to comprehensively evaluate the enterprise’s operating performance;regulatory authorities regulate the disclosure system and strengthen supervision of enterprises,in these ways to improve the level of environmental information disclosure of listed companies in heavily polluting industries.