Influencing Factors Of Environmental Information Disclosure Of Listed Companies In China

Since the reform and opening-up, China's economy has developed rapidly, When people get the benefits of economic development, they also take the revenge of the nature of the retaliation. As a major manufacturer of corporate pollution, whether make the disclosure of the relevant environmental and social responsibility information to the public, whether to fulfill its obligations, whether made the efforts on environmental protection, it should be worthy of our in-depth research.Since 1990s, academics began to introduce and make study of environmental information disclosure issues, published a large number of related research achievements. Most of these research make emphasis on qualitative analysis, lack of the empirical methods (questionnaires, statistical analysis, sample analysis, etc.).Thanks to the studies on environmental information disclosure, we can enable companies to make better focus on their environmental information disclosure, help the government to develop better management of environmental information disclosure policies and make better supervision of corporate environmental disclosure, help stakeholders to make better understanding of corporate environmental disclosure.In this paper, with statistical and quantitative methods,we use listed companies to analyze factors which affect environmental disclosure information, and test whether there existed significant factors in listed companies' social responsibility reports, This can provide some theoretical basis and reference to policy makers. The results show that the size of companies and the financial ratio have a certain correlation with environmental information disclosure.