Study On Influencing Factors Of Environmental Accounting Information Disclosure Of Listed Companies In Brewing Industry

With the continuous advancement of social and economic process,the risks to the environment are also increasing.The frequent occurrence of various pollution incidents has attracted the attention of the public,and to a certain extent has made people worry and panic about the environment on which they live.Environmental problems have reduced the quality of life of the public,hindered economic development,and laid a great hidden danger to people’s lives and property safety.In recent years,the relevant state departments have paid more and more attention to various pollution problems in our country,and have taken a series of measures to deal with them.In 2016,the Central Reform Leading Group adopted and released the "Guiding Opinions on Accelerating the Construction of a Green Financial System",which clearly pointed out the importance of environmental accounting information disclosure by enterprises.Therefore,taking brewing enterprises as the research object,analyzing their relevant situation in environmental accounting information disclosure,and testing the relevant influencing factors,to find an effective solution for the industry in improving the level of environmental accounting information disclosure,there are some Help to improve the research system of environmental accounting information disclosure.Taking listed companies in the brewing industry as the research object.Firstly,it introduces the background and significance of the relevant research,summarize and summarize the existing relevant theoretical achievements at home and abroad,summarizes the definitions related to environmental accounting information disclosure,and studies which factors will affect the brewing enterprises.It is largely affected by environmental accounting information disclosure.Secondly,the annual reports and social responsibility reports of 30 brewing companies from 2016 to 2020 were collected,and the current situation of environmental accounting information disclosure of brewing companies was revealed from the perspective of disclosure content and method.Then,put forward the research hypothesis,take 150 samples from 30 brewing enterprises in the past five years as the research object,carry out empirical test,establish a model,carry out descriptive statistical analysis,correlation analysis and multiple linear regression analysis on relevant variables,and obtain Relevant conclusions are drawn: In the brewing industry,the level of environmental accounting information disclosure of listed companies has a significant correlation with their own debt level,the proportion of independent directors,company size and the disclosure of social responsibility reports;while the company’s profitability,There is no direct relationship between the nature of state control and the disclosure of industrial environmental accounting information.Finally,according to the conclusion,the countermeasures and suggestions for improving the disclosure level of environmental accounting information in the brewing industry are put forward from the company level and the government level: brewing enterprises can improve the company’s operating performance,enhance the comprehensive strength of the enterprise,optimize the internal governance structure,and ensure that the functions of independent directors are fully reflected,Actively prepare and disclose relevant social responsibility reports to improve the quality of environmental accounting information disclosure.