Research On The Quality Of Enterprise Environmental Information Disclosure Based On The Annual Report Of Enterprises

With the rapid development of social economy,environmental problems are becoming more and more prominent,and environmentally friendly enterprises play a very important role in the construction of social economy,national politics and social culture.The environmental information disclosure system is put forward by the state under the background of attaching great importance to ensuring the coordinated development of economy and environment,in this context,enterprises should not only pay attention to economic benefits,but also bear the corresponding environmental responsibility.With the government and people’s awareness of environmental protection gradually increased,the improvement of environmental management requirements for enterprises,more and more show that the quality of environmental information disclosure is imperative.This paper discusses the concept of environmental information and environmental information disclosure quality,based on social responsibility theory,information asymmetry theory,signal transmission theory,stakeholder theory,and follows the seven principles of comprehensiveness,science,relevance,cost-effectiveness,objectivity,operability and comparability to build an environmental information disclosure evaluation system.Taking the environmental information disclosure data in the annual report of listed enterprises in Shanxi Province from 2018 to 2019 as the research object,and using the methods of inductive analysis,content analysis,model comparison,empirical analysis,etc.,the disclosure of enterprise environmental information has been made statistics and analysis,and the quality index of environmental information disclosure of various enterprises has been obtained,and the quality index of environmental information disclosure of various enterprises has been observed and studied,through vertical comparison of enterprise industry,horizontal comparison of environmental management,government supervision and certification Environmental cost,environmental liability,environmental input,environmental performance and environmental governance six dimensions of enterprise environmental information disclosure quality to analyze and study the enterprise EDI,and in the process put forward the factors that may affect the enterprise EDI.In this paper,the factors affecting the quality of environmental information disclosure in Shanxi Province may include:(1)the performance of enterprises has an impact on the quality of environmental information disclosure of enterprises;Subsequently,in the combination of the analysis of the enterprise environmental information disclosure index EDI in Shanxi Province,the hypothetical variables affecting the quality factors of enterprise disclosure are put forward: enterprise performance,policy coercion and corporate social responsibility.After empirical analysis through questionnaire survey,it is concluded that the three are positively related to the quality of enterprise environmental information disclosure,and compared with enterprise performance and social responsibility,the policy coercion has a greater impact on the quality of enterprise environmental information disclosure.Therefore,this paper holds that the methods to improve the quality of environmental information disclosure of enterprises in Shanxi Province include:(1)the government should encourage green development of enterprises to achieve a win-win situation in the economy and the environment;This study will help improve the quality of environmental information disclosure,and provide support for the government to strengthen the environmental disclosure system and enterprises to improve the quality of environmental disclosure.