Research On The Influencing Factors Of Enterprise Environmental Information Disclosure

The rapid economic development has brought a series of environmental problems while benefiting the people.Among many environmental issues,the most prominent one is the ecological damage caused by enterprises in the polluting industry due to illegal pollution discharge.Therefore,how to supervise enterprises in the polluting industry to fulfill their environmental protection obligations and responsibilities has become an important issue at present.Environmental information disclosure is not only a carrier for enterprises to communicate their environmental responsibilities to the outside world,a channel for the public to understand the environmental performance of enterprises,but also a powerful tool for the country to carry out environmental protection work.Although policy documents and legal norms related to environmental information disclosure have been frequently introduced in recent years,due to the lack of a sound corporate environmental information disclosure mechanism,some enterprises still have slack in assuming environmental information responsibilities,and information disclosure has become a mere formality,with frequent occurrences of reporting good news without worrying.In order to explore an effective way to improve the overall level of environmental information disclosure of listed companies in China,this article selected listed companies in polluting industries as the research object.Using content analysis and multiple linear regression methods,it analyzed the basic status quo of environmental information disclosure of enterprises in China,evaluated the internal and external influencing factors and influencing mechanisms of the quality of environmental information disclosure,and found that the form of environmental information disclosure of listed companies in China is not uniform,In terms of disclosure content,more emphasis is placed on qualitative disclosure and descriptive disclosure,and the overall level of disclosure is relatively low,with significant differences between industries;Corporate performance is the internal motivation for impression management behavior in environmental information disclosure.High performing companies are more likely to disclose high-quality environmental information,while low performing companies are more likely to engage in impression management behavior that manipulates environmental disclosure;The correlation between social pressure and the level of environmental information disclosure is related to specific types of pressure;Improving corporate governance capabilities can effectively reduce the risk of management short-sighted behavior.In order to improve the current situation of environmental information disclosure in listed companies,this article proposes countermeasures and suggestions such as optimizing the enterprise performance evaluation system,improving the internal supervision mechanism of enterprises,and creating a relaxed environment for media supervision.