The Impact Of Media Concern On The Quality Of Enterprise Environmental Information Disclosure

In nearly 40 years of reform and opening-up,with the accelerating process of industrialization,urbanization and modernization in our country,the rapid economic development,the material life level has been greatly improved,great changes have taken place in society,at the same time,we also accumulated a variety of problems,the environment problem is one of the big challenges we face.Production and business operation activities of the enterprise is the important cause of environmental pollution,in the pursuit of economic profit at the same time,how to fulfill the obligation of environmental protection,sustainable development,is the problem that every enterprise need to be addressed,but at present our country has not yet form a unified and authoritative environmental accounting information system,the stakeholders can't fully understand the environmental behavior and performance of enterprises.Nowadays,our country's attention to environmental issues is constantly strengthened,and it is necessary to further study the environmental information disclosure of enterprises.Under such background environment,this paper studies the environmental information disclosure situation of listed companies in Shanghai heavy pollution industry and the influence of media attention on the quality of environmental information disclosure.This paper selects the heavy pollution industry in Shanghai in 2014-2016 a-share listed companies as research samples,through content analysis it is concluded that environmental information disclosure of listed company quality score,and then use the empirical analysis method to study the impact of media attention on the environmental information disclosure of listed companies and put forward according to the results of the analysis of existing problems and related Suggestions.The results of this paper show that: China's corporate environmental information disclosure quality is very poor,and inter-industry differences are significant and the differences between regions are small.Secondly,from the whole,there was a significant positive correlation between media attention and the quality of enterprise environmental information disclosure,and this positive effect has lag effect;in terms of different types of enterprises,the information disclosure initiative to a high degree of business,media attention is more significant to the enterprise environment to improve the quality of the information disclosure effect;From different media types,compared with the online media,newspaper media attention is more significant for enhancing the quality of company's environmental information disclosure.This paper not only analyzes the driving factors of environmental information disclosure quality,but also helps to enhance the quality of company's environmental information disclosure through specific operational variables.Also deepen the media attention and the enterprise environment information disclosure quality research,from different periods,different media types such as the new Angle of view carries on the analysis on the relationship between the two,to reposition the media and the relationship between enterprises,give full play to the media for the supervision and restraint of the enterprise,hope the results of this article to raise awareness of environmental information disclosure of the enterprise,strengthen the society to the attention of the media,provide certain theoretical basis and empirical data.