The Influence Of Corporate Governance On Enterprise Environmental Information Disclosure

With the increasing serious environmental problems,the accounting profession has started to pay attention to how environmental issues into the accounting area,while the enterprise environment information disclosure is the main way to influence the stakeholders to understand the enterprise produces to the environment in daily business activities and the existing problems, and through the quality of disclosure of relevant environmental information can improve the of enterprise information, the information users can control environment, therefore, more and more companies have paid more and more attention to the problem of environmental information disclosure.There are a lot of factors affect to Eenvironment Information diselosure,corporate governance structure, Whether in theory or in practice, the relationship between corporate governance structure and disclosure of the environmental information, is a topic worthy of further discussion. Chinese scholars mainly focus on theory to research on the relationship of them, empirical studies are still relatively less, and the object of study is concentrated in the coal industry of the our country energy pillar industry is also heavily polluting industries, is even more rare. Therefore, I use the coal industry listing corporation annual financial reporting and corporate social responsibility report, on the analysis of environmental information disclosure,research the governance structure in coal industry empirically on the environment affects the quality of information disclosure.This paper selects 2009-2013 5 years listed on the Shanghai and Shenzhen two city coal listing Corporation as research sample, and set the ownership concentration, managerial ownership, the proportion of independent directors, supervisors, workers the proportion of establishment, development strategy committee of the relevant incentive and penalty system to build 6 explanatory variables, to study the coal industry Corporation governance on environment how to affects the quality of information disclosure.Based on the coal industry listing Corporation samples of environmental information disclosure quality of descriptive statistical analysis, draw the conclusion: the overall level of disclosure of environmental information disclosure quality is low, but have a trend of gradual increase.Through empirical research, concluded: the coal industry, environmental information disclosure of listed companies was negatively correlated with the degree of centralization of quality and equity; establish the proportion of shareholding proportion of executives, supervisors and workers, the establishment of the Commission development strategy, related incentives and punishment system positive correlation; while the proportion of independent directors and environmental information disclosure quality correlation is not significant.According to the results of empirical research, this paper puts forward some suggestions from improving the corporate governance structure, improve environmental information disclosure laws and regulations, strengthen the disclosure of environmental information audit and improve the relevant accounting personnel professional quality aspects of the company, to improve the coal industry listing Corporation’s environmental information disclosure quality. In the improvement of the corporate governance structure, and detailed from the optimization of company ownership structure, improve the incentive and restraint system, top executives to improve independent director system, strengthen the system of employee supervisor, to establish and standardize the development of the strategy committee and strengthen the relevant establish incentive and punishment system 6 aspects to explain.