Research On Environmental Accounting Information Disclosure Of The Influencing Factors About Listed Companies Of Chemistry Industry

Recently，China’s economic has been developed with a high speed, with therapid development of socio-economic, the natural resources are also being opened upinfinitely. people began to realized the important of protect our environment. In all ofthis environmental pollution, eighty percent comes from the production. Therefore,with the time of pursue the profit maximization, companies should shoulder theresponsibility. But the disclosure of environment accounting information isnot uniform. We don’t have independent environmental report. As a whole thedisclosure of environment accounting information is far from enough. The chemicalindustry is an environmental black spot, the research on this is representative.According to the research analysis, we select the date from the year of2010to2012, construct the model. In the first place, it discussed the research backdrop andsignificance. the disclosure of environmental accounting information is summed upin this paper. summarizes the contents and ways of research, and the framework. Thenext, analyze the environmental accounting information disclosure purpose, contentsand form, analysis its involved factors. Then, create the model and check it. Weshould describe the research assumptions, and explanatory variables of positiveanalysis. We also put detailed description on sample selection and data source.Analyze the disclosure of environmental accounting information, descriptivestatistics and logistic regression. At last, we came to the conclusion, Theenvironmental accounting information disclosure of listed companies and corporateprofitability, independent director proportion and the size of the company is related.