Research On The Impact Of Government Regulation On The Update Of Corporate Environmental Information Disclosure ——Taking The Heavy Pollution Industry In Anhui Province As An Example

In recent years,the Central Environmental Protection Supervision Team found in the process of “supervision” that local governments frequently encountered problems such as lack of supervision methods,low supervision efficiency,and insufficient supervision capabilities when performing their environmental supervision duties.Especially under the current downward pressure on the regional economy,it is still difficult to change the concept of sacrificing the environment to protect GDP.When various indicators are assessed one after another,local governments often adopt a "fire fighting" environmental supervision attitude,"one size fits all","everything".One-knife phenomenon is not uncommon.Under my country’s regional jurisdiction system,local governments hold the power of administrative law enforcement.The performance of their supervisory responsibilities and supervisory effectiveness not only determine the implementation of ecological environmental protection and environmental protection laws and regulations,but also determine the achievements of my country’s ecological civilization construction to a large extent..In order to expand the way of government supervision and improve the efficiency of government supervision,this paper collects the environmental supervision information of 20 heavily polluting enterprises within the jurisdiction announced by the official websites of 11 local governments in Anhui Province from 2018 to 2020,and analyzes the environmental supervision information of the local governments in Anhui Province based on the grounded theory.Code for supervision.Six types of supervision methods are summarized: environmental inspection,environmental rectification,environmental incentives,reporting feedback,environmental penalties and environmental "interviews".Then,drawing on the relevant research results on text information update,four indicators are used to measure the update of enterprise environmental information disclosure by using four indicators: text length update,sentence reading containing word volume update,environmental professional vocabulary update and similarity update;The method of comparative analysis studies the effective impact path of government regulation on corporate environmental information disclosure update.The research results show that:（1）government supervision methods are characterized by "multiple concurrency",and different combinations of government supervision methods can promote the update of corporate environmental information disclosure;（2）through fs QCA analysis,this paper obtains three types of effective government supervision paths : Executive order + incentive type,executive order +report feedback type,report feedback type.All three types of government supervision paths can promote the update of corporate environmental information disclosure.Based on the above conclusions,this paper puts forward the following management suggestions:（1）Government supervision should focus on "rectification and incentives",and urge enterprises to carry out positive environmental governance behavior;"combination of incentives and penalties" to prevent enterprises from evading environmental protection;Report and feedback information”,and establish a government supervision mechanism for enterprises with public participation.（2）Enterprises should truthfully disclose the environmental punishment matters of the current year,actively disclose the environmental protection project construction and pollution control in the current year,and avoid repeated disclosure of the environmental information content of previous years.