Research On The Influencing Factors Of Environmental Accounting Information Disclosure Of Listed Companies

With the continuous advancement of my country’s economic development process,the unrestrained consumption of natural resources by enterprises and the discharge of waste water,waste gas and waste residues to nature have brought more and more harm to the environment,which affects the normal life of the public and is also detrimental to the economy.The development of enterprises,as users of natural resources,is also a producer of environmental pollution.Environmental pollution is not only a problem facing our country,but also a problem facing the world.Because of this,the voice of environmental protection is getting higher and higher,and the content of discussions at many international conferences is no longer limited to politics,economy,and culture.Environmental issues have also become one of the international hot topics.The Fifth Plenary Session of the 19 th Central Committee of the Communist Party of China in2020 pointed out that it is necessary to extensively develop green production and lifestyles,carbon emissions will steadily decrease after peaking,the ecological environment will be fundamentally improved,and the goal of building a beautiful China will be basically achieved.Companies must disclose more environmental accounting information.Therefore,studying the influencing factors of environmental accounting information disclosure of listed companies in Shanghai and Shenzhen will play a positive role in improving the quality of environmental accounting information disclosure in my country.On the basis of consulting domestic and foreign documents,this paper takes listed companies in Shanghai and Shenzhen stock markets as the research object,and through theoretical analysis and empirical tests,it strives to explore ways to improve the level of corporate environmental accounting information disclosure.This article first introduces the background and significance of the selected topic of the article,explains the importance and urgency of environmental issues,and combs the research results on environmental accounting information disclosure at home and abroad,using social responsibility theory,sustainable development theory,and information Symmetry theory,stakeholder theory and principal-agent theory analyze the mechanism of environmental accounting information disclosure influencing factors,and provide a basis for the following explanation.Secondly,through Python crawled the 2017-2019 annual reports and social responsibility reports of listed companies in Shanghai and Shenzhen stock exchanges,to understand the status quo of environmental accounting information disclosure,and based on the research of relevant scholars,six hypotheses were put forward.The company size,the proportion of company’s outstanding shares,the proportion of independent directors,the disclosure of state-owned enterprises and social responsibility reports are positively correlated with the level of environmental accounting information disclosure of listed companies;the concurrent appointment of chairman and general manager is negatively correlated with the level of environmental accounting information disclosure of listed companies.Thirdly,using SPSS statistical software to perform descriptive analysis,correlation analysis and linear regression analysis on the data,and draw the empirical conclusion of this article.Finally,on the basis of empirical research,find out the factors that affect the degree of environmental accounting information disclosure of listed companies in our country,and propose targeted countermeasures.