Influencing Factors Of Environmental Accounting Information Disclosure In Coal Industry Listed Companies

In recent years,haze has frequently occurred,land loss has continued,and other environmental damages have appeared on a large scale throughout the country and have been noticed by the country and the public.The most lethal haze has seriously affected the physical and mental health of the common people and has become a popular high frequency discussion.The topic,therefore,environmental protection has become the theme of national advocacy.Large-scale environmental pollution incidents are caused by the production and manufacture of domestic enterprises.As the mainstay of economic development,enterprises should take responsibility for environmental protection.The negative impact of each company is not only related to its own image,but also related to the information needs of the company’s interests.Therefore,information demanders are particularly concerned about the negative effects of the company’s operations on the ecological environment.Only by having full and real environmental information can an objective assessment be made.Based on its mission of social responsibility,public disclosure of environmental information is bound to become a demand for the development of the times.At present,the disclosure of domestic environmental accounting information is not ideal,and research on the disclosure of environmental accounting information has become an increasingly important issue.Coal resources as a non-reusable non-environmental resource,the entire industry in China to make economic contributions is obvious to all,but it can not ignore the serious damage to the environment while creating economic benefits.Coal emits large amounts of heavy pollutants in the process of mining,washing,and burning.It has a huge adverse impact on air and land.Therefore,this paper selects the coal industry as asample and explores the factors that affect its disclosure of environmental accounting information to urge the entire industry.The industry is more focused on the disclosure of environmental accounting information.This article first clarified the background and significance of exploring environmental accounting information disclosure in the coal industry,read domestic research results in the field,and found problems in current research;followed by summarizing related theories to provide basis for follow-up discussions;followed by 24 A total of 120 examples of listed coal enterprises in the five years from 2012 to 2016 were collected from the sample social responsibility report and the annual report,respectively,and the environment related content.They analyzed the current status of coal enterprises from the perspectives of disclosure ratio,disclosure method,and disclosure content.,Find out the problems and analyze the causes.Then,select the influencing factors from three aspects: company characteristics,corporate governance structure,and external pressure.Assume equity concentration,profitability,development capacity,company size,policy implementation,government attention,firm supervision,and coal enterprise environment.The relationship between accounting information disclosure levels,determining variables and establishing panel regression models.Using SPSS23.0 and EVIEWS10.0 to measure the sample data and select the panel model,we get the panel regression results and analyze it.Finally,with reference to the disclosure status of coal companies and the regression results of EVIEWS,we provide strategies and recommendations for improving the disclosure of environmental accounting information in coal companies,and collate problems that have not been considered in the research process in order to prepare for further studies.