The Listed Company Environment Accounting Information Disclosure Quality Influencing Factors Of Empirical Research

Environmental pollution is a serious problem in the progress of China’s economic development. Enterprises play an important role in the economic life, and have inescapable responsibility in environmental protection. Environmental accounting is an useful tool for environmental protection and plays an important role for sustainable development. Environmental disclosure is the foundation of environmental accounting, and thus to study the factors which have impacts of environmental accounting information disclosure is of urgent practical significance.This thesis selects977heavily polluting listed companies as samples and constructs a system in accordance with GRI guidelines and the Shanghai and Shenzhen Stock Exchanges requirements to reflect the environmental disclosure quality, in order to draw the appropriate corporate disclosure index, then selects corresponding explanatory variables such as firm size, ownership concentration, ownership, ROE, asset-liability ratio, the main business revenue growth, etc., to explore the relevant variables on corporate environmental accounting information disclosure quality. In addition, the thesis does the horizontal comparison of the major countries for corporate environmental accounting information disclosure requirements, then compares various stock exchanges for disclosure requirements.The result shows that the quality of corporate environmental accounting information disclosure is positively related to the proportion of outstanding shares, ownership concentration, and firm size. In addition, it is also positively related to the main business revenue growth, profitability, financial leverage and so on. According to the findings of this thesis, it provides some ways to improve the Chinese environmental accounting information disclosure system.