| With China’s rapid economic growth since the early one-sided pursuit of economic growth while ignoring the environment, causing many serious environmental problems, has become an important factor restricting economic growth, but also evoke the Government and the people concerned. As an important role directly involved in the economic development process of the company for the protection of the natural environment and natural resources in the company’s production process is not compromised,prevent environmental pollution and waste of resources in a socially responsible and environment-related information for the company to inform the company of bears stakeholder obligations. Environmental Accounting Environmental information disclosure is the interests of the company’s stakeholders to understand whether the company has to make an important way to bear the environmental responsibility. For information on the presence of the company’s environmental needs of stakeholders,mainly from outside the company,which is outside the company’s investors,consumers and companies affected by the activities of production and business location and other resident companies,namely the public. To study the environmental information requirements on listed companies in China’s environmental information disclosure level, it is necessary to expand the environmental information needs and level of information disclosure of listed companies of China’s environment from the correlation of the community perspective.At present,China’s network has covered all over the country all walks of life to the residents of various sectors, the number of Internet users reached 688 million, more than 50% network coverage. When people want to know certain types of information,often turn on the computer or mobile Internet search,so for certain types of information Web search data may reflect the extent of public demand for such information to a certain extent. In order to study the public demand for environmental information,this paper uses the Internet search data as a measure of the degree of information needs.In this thesis,the current Chinese environmental information disclosure of listed companies in some cases have been described to study the relevant environmental information needs and environmental information disclosure of listed companies between the level of China. Usually for factors that affect the level of information disclosure of listed companies in our country’s internal research environment only from the company point of supply-side point of view,that is the company’s size,profitability,financial leverage,the proportion of independent directors and other factors were studied,and the lack of external from the company that research needs of the community point of view,this is the innovation of this paper. In the empirical research,we take the use of Internet search data to measure the degree of public demand for information,and accordingly the relevant research community needs and level of information disclosure of listed companies between environmental environmental information. Usually for network applications focused on search data to predict future trends,as the independent variable correlation is also a relatively new method of research in this paper using a network search data.Based on the relevance of environmental information needs and environmental information disclosure of listed companies between the level of theoretical analysis and empirical research,the results did exist between the level of disclosure of environmental information public demand for environmental information and listed companies in China relevance of this conclusion,where public concern for environmental pollution can best promote information disclosure of listed companies to improve environmental standards. The paper also improve the level of information disclosure of listed companies in the environment gives the corresponding policy recommendations. |
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