A Study On Environmental Information Disclosure Of China’s Listed Forestry Companies Guided By The Construction Of Ecological Civilization

Ecological environment is the basis of human civilization,and the construction of ecological civilization is the historical necessity of sustainable development of man and nature.As an industry that protects the ecological environment and maintains ecological balance,forestry has both economic,ecological and social benefits,and has a unique position in the construction of ecological civilization.Environmental accounting can effectively solve the contradiction between enterprise efficiency and environmental governance,and environmental information is the carrier for enterprise related environmental behavior to be supervised by government and society.Although environmental accounting information disclosure of forestry listed companies has unique industry value,there are still problems such as single content of environmental accounting information disclosure,different disclosure methods,and lack of disclosure quality.In the process of China’s vigorous development of ecological civilization construction,how to bring into play the special characteristics of environmental accounting information disclosure of forestry listed companies in the industry;how to improve the driving mechanism of environmental information disclosure in China through environmental accounting information disclosure of forestry listed companies;how to bring into play the value of environmental accounting information disclosure of forestry listed companies in the construction of ecological civilization has become the key concern of stakeholders.Therefore,based on the theoretical gap of environmental accounting information disclosure and the realistic need of environmental accounting information disclosure of listed forestry companies in China oriented to the construction of ecological civilization,this paper identifies interested subjects of environmental accounting information disclosure based on the principle of "right,responsibility and benefit",and aims to realize the mechanism of multiple subjects of environmental information disclosure of listed forestry companies.By constructing a research framework of multiple subjects for environmental accounting information disclosure of forestry listed companies,and taking it as a logical starting point,we apply a series of research methods such as empirical analysis,evolutionary game and system simulation to discuss the factors and driving mechanisms of environmental accounting information disclosure of forestry listed companies,government departments and the public in the construction of ecological civilization in China.Specifically,these include the following.Firstly,the mechanism of environmental accounting information disclosure of China’s forestry listed companies oriented to the construction of ecological civilization is presented from both theoretical and practical aspects to explain the necessity,urgency and scientificity of the research.By summarizing and analyzing the research results about the field of environmental accounting information disclosure,it determines the essential attributes of this paper about Ecological civilization construction of forestry listed companies and environmental accounting information disclosure,and constructs the basic theoretical system from the externalities theory,stakeholder theory,and evolutionary game theory to analyze the scientific nature of ecological civilization construction-oriented environmental accounting information disclosure.On this basis,based on the current situation of environmental information disclosure carrier of forestry listed companies,the current status of environmental information disclosure content and the current situation of environmental supervision and certification,it assesses the quality of environmental accounting information disclosure of forestry listed companies and summarize the current problems of environmental accounting information disclosure of forestry listed companies in China:(1)The division of "rights,responsibilities and benefits" among listed forestry companies,the government and the public in environmental accounting information disclosure is not clear;(2)The quality of environmental accounting information disclosure of forestry listed companies varies;(3)the government’s formulation of environmental accounting information disclosure laws and regulations of forestry listed companies is not sound enough;(4)the supervision system of environmental accounting information disclosure of forestry listed companies is not perfect,in order to explore the necessity of research on environmental accounting information disclosure of forestry listed companies in China oriented to the construction of ecological civilization.Secondly,the analysis of the mechanism of environmental accounting information disclosure of China’s forestry listed companies oriented to the construction of ecological civilization.The theoretical basis for the participation of multiple subjects in the disclosure of environmental accounting information of listed forestry companies in China oriented to the construction of ecological civilization is determined in terms of the Pigou tax,Coase’s theorem and labor value theory.The stakeholders of environmental accounting information disclosure of listed forestry companies are divided according to "rights,responsibilities and benefits",and the interests of each subject are determined and the demand and supply of environmental accounting information is analyzed.Analyze the theoretical mechanism of participation of multiple subjects in environmental accounting information disclosure of forestry listed companies oriented to the construction of ecological civilization.Thirdly,the multi-subject driving mechanism of environmental accounting information disclosure of forestry listed companies in China oriented by ecological civilization construction.Based on the evolutionary game theory,the evolutionary game model of forestry listed companies,government departments and the public is constructed,and through evolutionary stability analysis,it is concluded that the three subjects of forestry listed companies,government departments and the public influence each other and change their strategies with time.Based on the system dynamics theory,the evolutionary game model is simulated and analyzed to determine the influencing factors on the disclosure of environmental accounting information of forestry listed companies in terms of cost and reputation;supervision cost,punishment amount and reward amount of government departments;the true degree of supervision and supervision cost of the public.Based on the conclusion of the analysis,the stakeholder theory is applied to construct an environmental accounting information disclosure mechanism for forestry listed companies driving the construction of ecological civilization,and the optimal development model of environmental accounting information disclosure by forestry listed companies,government departments and the public is realized by constructing a tripartite interest coordination mechanism,an optimal environmental information disclosure mechanism,a reward and punishment mechanism for the tripartite subjects and an environmental information sharing mechanism.Finally,the eco-civilization construction oriented environmental accounting information disclosure driving suggestions for China’s forestry listed companies.Based on the analysis of the current situation of environmental accounting information disclosure of forestry listed companies,the quality of environmental accounting information disclosure,the mechanism of environmental accounting information disclosure,the driving mechanism of environmental accounting information disclosure of forestry listed companies,government departments and the public,and combined with the analysis in connection with the reality of ecological civilization construction orientation,the driving suggestions for the implementation of diversified environmental accounting information disclosure are put forward from three aspects:first,to improve the enterprise internal environmental information disclosure framework,improve the quality of corporate environmental accounting information disclosure,and strengthen the internal environmental responsibility management of enterprises;second,improve the rules and regulations of government departments on environmental accounting information disclosure,and build an environmental information sharing platform;third,build a multi-body collaborative governance mechanism,strengthen social supervision,and improve the credit standard of the social public.The purpose of this paper is to construct the environmental accounting information disclosure mechanism of forestry listed companies from the perspective of multiple subjects in order to improve the quality of environmental accounting information disclosure of forestry listed companies from multiple angles and at the same time,it can provide valuable references for applying to the industry-wide environmental accounting information disclosure mechanism,speeding up the construction of ecological civilization system in China,satisfying the demand for environmental information of ecological civilization construction mechanism,and realizing the "double carbon" environmental strategy goal.