An Empirical Study On The Relationship Between Senior Management’s Background Characteristics And Corporate Environmental Accounting Information Disclosure

In the context of my country’s active promotion of the construction of ecological civilization in response to increasingly severe environmental problems,enterprises are the key targets of environmental supervision,and the government and all sectors of society should actively guide and supervise enterprises to implement environmental management and disclose relevant environmental accounting information.At the same time,companies are also obliged to assume environmental responsibilities and disclose environmental accounting information to accept supervision.For the first time,the new environmental protection law requires companies to disclose more detailed environmental accounting information in the form of laws;the environmental credit evaluation of enterprises promoted by various provinces provides support for the establishment of a green financial policy system based on green credit;and the collection of environmental taxes is also Promotes companies to disclose their pollution emissions in more detail in their annual reports.These laws and regulations have promoted the willingness and quality of corporate environmental accounting information disclosure from the outside.As internal managers and decision-makers,the senior executives of a company determine what environmental accounting information the company discloses and how to disclose this information.At the same time,these external regulatory policies also need to be finally realized by influencing and restricting the decision-making behavior of senior executives.Therefore,if you want to better implement environmental regulatory policies and improve the quality of environmental accounting information disclosure,you have to pay attention to whether the characteristics of executives are different.Will affect and how to affect the quality of corporate environmental accounting information disclosure.By exploring the impact of senior management characteristics on the quality of corporate environmental accounting information,it will help the government to formulate more targeted and enforceable regulatory policies from the perspective of senior management,and it will also help companies select more suitable management talents from the perspective of long-term development.Form a more effective management team.This article is based on the theory of cognitive culture illustration,high-level echelon theory,legitimacy theory and resource dependence theory,etc.,using content analysis to establish a corporate environmental accounting information disclosure quality evaluation system,and the Shanghai stock market is heavily polluted from 2014 to 2019.Companies are the research objects,and empirical studies are conducted on the impact of senior management background characteristics on the quality of corporate environmental accounting information disclosure from the perspectives of their overseas background,legal background and political background.Secondly,it further explored the impact of different experience backgrounds of executives in overseas backgrounds on corporate environmental accounting information,as well as the difference in the impact of the same executive background characteristics on corporate environmental accounting information disclosure in companies with different property rights.Through empirical research,this article finds that the overseas background of senior executives can significantly improve the level of corporate environmental accounting information disclosure.Among them,the impact of overseas work background is more significant but the impact of overseas learning background is not significant;the legal and political background of senior executives and the corporate environment The level of information disclosure is significantly negatively correlated.Executives with these two types of background actually reduce the level of corporate environmental accounting information disclosure.In state-owned enterprises,the legal and political backgrounds of senior executives have a significant impact on corporate environmental accounting information,while in non-state-owned enterprises,it is the overseas background and legal background of executives that have a significant impact on corporate environmental accounting information.The research in this article provides reference and reference for the government to formulate more targeted environmental protection supervision policies and enterprises to optimize the structure of internal management teams to improve the level of environmental accounting information disclosure.