Public Opinion Supervision And Managerial Traits On Corporate Environmental Accounting Information Impact Of Disclosure

With the increasingly severe environmental pollution and ecological situation,environmental protection has gradually become the focus of attention of all sectors of society.After the "sustainable development" strategy was put forward in the 1980 s,China has also determined environmental protection as a basic national policy.The production and operation activities of enterprises not only promote economic development,but also bring about environmental problems.Therefore,enterprises have the responsibility and obligation to contribute to environmental protection.The manager of an enterprise is the decision-maker of the information disclosure of an enterprise.He has great discretion and decision-making power on the content and quality of the information disclosure of environmental accounting.In addition,as the external regulator of the enterprise,the media's report on the environmental activities of the enterprise will exert public pressure on the enterprise,and affect the performance of the enterprise's environmental responsibility and the quality of environmental accounting information disclosure.Based on the legitimacy theory,public pressure theory,high echelon theory,information asymmetry theory and principal-agent theory,this paper analyzes the influence on the level of environmental accounting information disclosure from two aspects: the supervision of public opinion in media reports,the age,gender,tenure and education background of managers,and further studies the supervision of public opinion by managers' characteristics The regulatory role of the relationship between the supervisor and the disclosure of environmental accounting information of enterprises can provide a reference for better playing the role of media supervision,provide new ideas for optimizing the disclosure of environmental accounting information of enterprises,urge the managers of listed companies to pay attention to public opinion supervision,and better fulfill the responsibility of ecological environment protection.The regression results of this paper show that:(1)when the more negative reports,the greater pressure of public opinion supervision,the enterprises will be more willing to disclose environmental accounting information.In terms of the governance function of different news media to improve the level of enterprise environmental accounting information disclosure,network media plays a greater role than newspaper media.(2)The average age and tenure of the management are positively correlated with the disclosure of environmental accounting information.The older the chairman is,the higher the education level is,the more willing he is to disclose environmental accounting information.(3)The characteristics of managers play a significant role in regulating the relationship between public opinion supervision and enterprise environmental accounting information disclosure.The older the average age of the management,the higher the education level,and the higher the education level of the chairman of the board of directors,the higher the level of environmental accountinginformation disclosure when facing the pressure of public opinion supervision reported by the media.According to the conclusion of this paper,the following suggestions are put forward:(1)to create a good environment for public opinion supervision,to play the role of the media;(2)to enhance the managers' awareness of environmental protection,to incorporate environmental performance assessment into the management performance evaluation system;(3)to establish an appropriate incentive and supervision mechanism in combination with the characteristics of managers;(4)to improve the legal system of environmental accounting information disclosure and strictly implement it That's ok.