Research On Measurement Of Urban Environmental Information Disclosure Level And Its Influencing Factors

The problem of urban environmental pollution is increasingly concerned by the whole society.International experience shows that promoting the improvement of environmental information disclosure will help solve urban environmental problems.Since 2008,the Chinese government has promulgated policies and regulations related to environmental information disclosure,but in view of its incomplete system and other reasons,there are still large differences in the level of environmental information disclosure among cities.Environmental information users and followers cannot obtain comprehensive relevant information.Information,which affects the efficiency of environmental protection and governance in China.To this end,this article focuses on the issue of the level of urban environmental information disclosure in China.Environmental information disclosure includes two dimensions:corporate environmental information disclosure and urban environmental information disclosure.This article first establishes the corporate environmental information disclosure indicator system,reads the environmental information in the social responsibility report,environmental report and sustainable development report of 887 listed companies in the past decade,and uses the 0-1 assignment method to report the report according to the constructed indicators The environmental information in the text is converted from the text form to the digital form,and then the coefficient of variation method is used to construct the enterprise-level environmental information disclosure index,and on this basis,the enterprise environmental information disclosure indexes of different cities are averaged by industry to obtain each industry index,and then used The improved entropy method was used to measure the environmental information disclosure index of 136 cities in China from 2010 to 2016.At the same time,based on the measurement results,an overall evaluation of the level of environmental information disclosure in China ’s cities was carried out.Based on the comparison between city groups and regions,the economics,government,and education were empirically studied using fixed-effect models and panel quantile models.,Science and technology,the Internet and the impact of population on the level of disclosure of urban environmental information,thereby providing scientific advice and countermeasures for improving the level of disclosure of urban environmental information.The research results of this paper found that:(1)China’s urban environmental information disclosure level is uneven.Most cities’ environmental information disclosure level is in the middle and low level,high-level cities are mainly concentrated in the eastern region,and the level of key environmental protection cities is higher than other cities;(2)The level of economic development,government support,higher education,science and technology,and Internet penetration are all positively affecting the level of urban environmental information disclosure.The first two factors contribute more to the improvement of urban environmental information disclosure;(3)The contribution of government support to the level of information disclosure is converged with the level of environmental information disclosure,that is,the higher the level of environmental information disclosure,the greater the role of government support,but the opposite is the impact of economic development;(4)From a national perspective,the factor of population size positively affects the level of environmental information disclosure,and its promotion effect is more obvious in areas with high levels of environmental information disclosure,but the influence mechanism in the eastern areas with high population size needs to be further explored.The possible innovations in this article are mainly concentrated in the following three aspects:First,the data composition is based on the environmental information disclosed by 887 national listed companies in the past 10 years,covering 15 major industries.Previous studies on environmental information disclosure have mainly targeted some industries,such as manufacturing and heavily polluted industries,and most researchers have conducted research on Shanghai or Shenzhen companies.The data in this article is obtained by manually reading the 477 Shanghai and 410 Shenzhen companies in the 2010-2016 annual social responsibility report,environmental report and sustainable development report.The data constitutes a larger and more comprehensive field.Second,the design of the indicator system for environmental information disclosure is more comprehensive.Comprehensively refer to the National Reporting Initiative(GRI)standards and relevant policies and regulations in China,mainly including six aspects of environmental management,environmental protection recognition,circular economy,pollution emissions,resource consumption and environmental conservation law,and build an indicator system with existing researchers The coverage is richer and more comprehensive.Third,the urban environmental information disclosure index is constructed based on the micro-enterprise level environmental information disclosure index by industry.Existing researches on environmental information disclosure are more focused on studying corporate environmental information disclosure from a micro perspective.This article considers environmental information disclosure from a macro-city perspective,which broadens related research on environmental information disclosure.