The Influencing Factors And Improving Path Of Yunnan Baiyao Environmental Accounting Information Disclosure Quality Are Based On FsQCA Theory

In recent years,environmental pollution has been the primary problem restricting economic development.Different from the past development mode that only emphasized industrialization and mechanization,the proposal of "double carbon" target now puts green development in a key position.As an important force of national economic development,enterprises’ production and management activities can have a direct impact on the environment.Seeking a balance between corporate development and social responsibility has become a common concern in many countries,the emergence of environmental accounting provides a good idea for solving this problem.However,most of the current studies focus on the impact of single factors on the quality of enterprise environmental accounting information disclosure,ignoring the interaction among factors.Therefore,it is very necessary to explore how to improve the quality of environmental accounting information disclosure through the synergistic effect among factors.As one of the sixteen heavily polluting industries,the pharmaceutical manufacturing industry often ignores the harm to the environment caused by chemical raw materials and waste residues produced in the production process due to the harmless appearance of the finished products and the use and utility of the products.However,environmental information disclosure serves as a bridge between stakeholders and enterprises.It is of great significance to realize the coordinated development of enterprise pollution prevention and control and low carbon economy.In view of this,this paper selected 158 enterprises from the pharmaceutical manufacturing industry as the cross-case study industry samples,and adopted fsQCA(fuzzy set Qualitative Comparative Analysis)method to take Yunnan Baiyao’s environmental accounting information disclosure quality as the case object,based on relevant literature and theoretical basis to conduct research.Firstly,this paper combs the domestic and foreign literature according to the detailed classification of environmental accounting information disclosure.Secondly,the disclosure status of Yunnan Baiyao and the pharmaceutical industry was introduced.Thirdly,the evaluation system of environmental accounting information disclosure is designed according to the content evaluation method,and the quality of environmental accounting information disclosure is determined as the outcome variable.From the dimension of "environmental regulation-enterprise resources-enterprise governance",seven condition variables are determined according to the characteristics of the industry.They are environmental management system certification,air quality level(environmental regulation),enterprise size,profitability,regional economic development level(enterprise resources),proportion of independent directors,and ownership concentration(enterprise governance).From the second,the fsQCA method is used to draw the path to promote enterprises to realize high-quality environmental accounting information disclosure.The specific conclusions are as follows:(1)there are no necessary conditions for high-quality environmental accounting information disclosure,that is,none of the elements can play a decisive role in enterprises to obtain highquality environmental accounting information disclosure.(2)Air quality level is the core condition for enterprises to obtain high quality environmental accounting information disclosure level,and through further analysis,it is found that company size becomes the core condition second only to company size;Environmental management system certification is missing condition in all configurations;Regional economic development level,proportion of independent directors and ownership concentration are irrelevant conditions in some configurations.(3)There are six ways to improve the quality of enterprise environmental accounting information disclosure,including C3 a,C3b;The C4 a and C4 b configurations share the same solution,which belong to the organizational structure-benefit model under environmental quality and the regional economy-rule model under environmental quality,respectively.The remaining C1 and C2 configurations belong to the company size driven model and the organizational structure driven model,respectively.Among all the configurations,the original coverage of configuration C3 a contained by organizational structure-benefit type under environmental quality is the highest,indicating that this configuration contains the most cases and is typical.(4)The conditional variable is the proportion of independent directors and the degree of ownership concentration.When the proportion of independent directors is low,the quality of environmental accounting information disclosure can be improved by appropriately increasing the degree of ownership concentration.Finally,the paper analyzes the elements of Yunnan Baiyao in the configuration and puts forward suggestions,which provides a useful reference for the pharmaceutical manufacturing industry to improve the quality of environmental accounting information disclosure.