| With the continuous development of our economy, various environmental problems also come one after another. And the heavily-polluting enterprises in our country have unshirkable responsibility for this. As the main way of social public and the government understand the heavily-polluting enterprises’ environmental behavior and effect, the environmental information disclosure is critical to our environmental governance and protection. But it is regrettable that our heavily-polluting enterprises have many problems in the aspect of environmental information disclosure. This not only affects the stakeholders making the right decisions by using relevant environmental information, but also prevents the implementation of our environmental protection. Therefore, this paper attempts to discover the influencing factors of the heavily-polluting enterprises’ environmental information disclosure. It can help us understand the reason of this phenomenon and give some suggestions. Then we can regulate and improve our present situation of environmental information disclosure from the source.The empirical research found that the scale, extent of liability, profitability, state share proportion and ownership of the heavily-polluting enterprises were positively correlated with its environmental information disclosure. And a strong ability of development of company can also improve the level of environmental information disclosure, but not significantly. Then the writer also found that the proportion of independent directors and the company’s level of environmental information disclosure were not related to, it may be due to instead of shareholders, the independent directors can be classified as the outsiders of the company, and then their suggestions may not be considered. In addition, as for the legal protection to independent directors in our country is not perfect, and then may make it impossible for independent directors to fully play their proper role. |
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