The Research On The Factors Of Environmental Information Disclosure Of Listed Companies In China

As globalization continues apace, transnational companies have been constantly emerging in the world. Accompanied by it, ecological environment worsening, natural resources depleting, the widening gap between rich and poor etc. have attracted a great deal attention of all countries in the world. Under this background, corporate social responsibility has covered much more content, including respecting human rights, protecting labor rights and interests, protecting the ecological environment and so on.Although originated from western countries such as America, the social responsibility of the enterprise is also of great social concern in China. Resource saving and environmental protection have become the basic national policy and development strategy in economic development of the new era. As for listed companies, full disclosing of environmental information and revealing the utilization of resources and controlling of environmental pollution, are the requirements of stakeholders, corporate social responsibility, as well as the needs of the Times.The aim of this article is to analyze the problems on environment information disclosure about listed companies in China. Based on studying the status and empirical research on this theme, the writer will put forward relative countermeasures to regulate this acting and improve the level of listed companies on environmental information disclosure.The main content of this article is as following:Review the literature to understand the research status of environmental information disclosure in the first chapter.Analyze its related concepts and theoretical basis for further analysis, and put basis for the second chapter.In the third chapter, analyze the situation and problem of which in China. Based on previous research methods and the environment information, the writer has constructed environmental information disclosure model of the listed companies in China. Then, do research horizontally and vertically in the sample company's conditions.Finally, it comes to conclusions based on the statistical analysis of the results.In the fourth chapter, construct the regression model of the influencing actors, which is based on the research method at home and aboard, combined with the special.background and general characteristics of the system. The empirical conclusion is got after the systematical analysis of the explanatory variables and the correlation between variables and multivariate regressionIn the fifth chapter, put-forward the conclusion and deficiency of the paper at first. And then give related policy proposals for the listed companies in China to improve environmental disclosure level, which is based on the preceding chapters and combined with the results of the securities market of our country.Here are the innovations in this dissertation:First, screen the influence factors of the environment information. Due to the differences in each country, the writer has designed related variables to reflect the fact in our country, which partly based on the screening of existing factors.Second, redesign the index of the environmental information disclosure. Through building a more systematic projects table to calculate the indexes, which includes the information disclosed both in the annual report and company website.