| With the frequent occurrence of increasingly serious environmental problems,countries are paying more and more attention to how to solve the problem of environmental pollution.Our country’s implementation of the new Environmental Protection Law in 2015 is known as the “most stringent environmental protection law in history”,and a series of laws and regulations have been introduced successively to further regulate the disclosure of corporate environmental information.In 2018,China listed the goal of “building a beautiful China” into the fundamental law of the country.The “14th Five-Year Plan” clearly expected to achieve the goal of building a beautiful China by 2035.Enterprises are the main body of social responsibility.Production and operation activities are closely related to the environment.Environmental accounting is the carrier that connects enterprises and environmental information.Environmental information disclosure is the main channel for enterprises to transmit environmental protection information to all walks of life.Therefore,the management of enterprises must also pay attention to enterprises.In terms of environmental accounting information disclosure,we attach importance to environmental strategy.Enterprises are under increasing external pressure,and their performance in environmental information disclosure is also subject to more constraints.At present,the problems of low level and incomplete quality of environmental accounting information disclosure need to be solved as soon as possible.For corporate environmental accounting information disclosure,the research on the influencing factors of the research has great practical and theoretical significance.This paper uses sustainable development theory,stakeholder theory and other theories as the theoretical basis for the research,using literature research,content analysis and empirical research methods,and selects the data of Shanghai and Shenzhen A-share listed companies in heavy pollution industries from 2015 to 2019 as samples.To compare and sort out the environmental accounting information disclosure of 649 sample companies in the 24 industry sectors included in the heavy-polluting industries.After sorting out and learning the results of empirical research on existing influencing factors,focusing on the dual external pressures of the government and the market,exploring the relationship between government supervision and product market competition and corporate environmental accounting information disclosure,and identifying important links in internal governance.Encouragement is used as a moderating variable to study its moderating effect.The research results of this paper show that:(1)Government regulation has a significant positive impact on corporate environmental accounting information disclosure.(2)Product market competition is significantly negatively correlated with corporate environmental accounting information disclosure.(3)Management incentives positively regulate the relationship between government supervision and environmental accounting information disclosure.(4)When product market competition is fierce,management incentives can promote product market competition and environmental accounting information The negative correlation of disclosure;In a relatively flat competition,the impact is not significant.On this basis,targeted recommendations are combined with empirical results,hoping to unite the joint efforts of the government and enterprises to truly promote the development of environmental accounting information disclosure in China,and contribute to the realization of ecological civilization. |
