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Research On The Impact Path And Consequences Of Innovation Capability On The Quality Of Environmental Information Disclosure

Posted on:2021-12-28Degree:MasterType:Thesis
Country:ChinaCandidate:H Q YuFull Text:PDF
GTID:2491306272966279Subject:Accounting
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At a time when China’s economic development has ended the past high-speed growth model and gradually entered a new state of slow and steady,the construction of social ecological civilization and the environmental protection work of listed companies have been highly valued by the state.Related environmental responsibilities are paying more and more attention.Since most of the public currently understands their environmental responsibilities from the environmental information disclosed by enterprises,enterprises should pay attention to the quality of environmental information disclosure.On the other hand,for enterprises,"innovation is the first driving force for development".Only by seizing the new opportunities in the process of social development can we enhance our own core competitiveness,while actively responding to environmental pressures with innovation capabilities Corresponding environmental responsibility.Since innovation and the quality of environmental information disclosure are both current social hotspots,will the company’s ability to innovate affect it,how will it affect environmental information disclosure,and what consequences will it have? This constitutes the research problem of this article.Therefore,this paper adopts a case analysis method to study the ways and consequences of innovation ability on the quality of environmental information disclosure,and extends the research conclusions to the entire industry,hoping to provide ideas for improving the quality of environmental information disclosure.Based on the research of the relevant literature and theories in the past,this paper builds an evaluation index system and an environmental information disclosure quality evaluation system for the paper industry.At the same time,it influences the quality of environmental information disclosure and the resulting economic and environmental consequences for innovation ability.Carry out theoretical deduction and complete the path construction of "innovative ability-quality of environmental information disclosure-influencing consequences".Taking Minfeng Specialty Paper Co.,Ltd.as an example,factor analysis method is used to assign weight to each index in the evaluation index system of innovation capability,calculate the comprehensive score of innovation capability and two public factor scores of the case company,and evaluate the environmental information of the case company Quality,based on which to analyze the good aspects and existing problems in environmental information disclosure.Next,through analysis,it is concluded that there is a significant positivecorrelation between the public factor 1 of Minfeng Special Paper’s innovation ability and the quality of environmental information disclosure.The constructed path is applied to case companies to analyze how the innovation ability specifically affects the quality of environmental information disclosure And the changes in economic consequences and environmental consequences after the quality of environmental information disclosure is affected.Based on the results of the case analysis,this paper draws the following research conclusions: First,the paper industry generally has problems such as inconsistent environmental information disclosure standards,which leads to large differences in the quality of environmental information disclosure among enterprises;second,the technological innovation ability and environmental protection innovation ability of Minfeng Special Paper’s innovation ability will affect the quality of environmental information disclosure,which is positively correlated with it;third,from a long-term perspective,the improvement of Minfeng Special Paper’s innovation ability brings the improvement of environmental information disclosure quality It will have a positive impact on the economy and environment of the enterprise.Based on the research conclusions,this paper gives suggestions to Minfeng Special Paper and the paper industry.While enriching related research,it has certain significance for companies to enhance innovation and improve the quality of environmental information disclosure.
Keywords/Search Tags:Creativity, Environmental Information Disclosure Quality, Paper Industry, Economic Consequences, Environmental Consequences
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