The Empirical Analysis Of Factors That Influence The Disclosure Of Environmental Accounting Information Of Listed Companies In Coal Industry

Since2000, the utilization of coal mining is200million tons per annual. It hasexceeded3.5billion tons in2011, China has become the world’s largest coal producerwhich accounts for one-third of the world’s total coal production. The large-scaleexploitation of coal leads to serious ecological damage and environmental pollutionproblems. Large-scale coal mining has led to the digging and collapse of surface aswell as the damage to groundwater and surface vegetation. Soil erosion anddesertification become an increasingly serious problem. Significant emissions andheap of coal gangue occupied large tracts of fertile land; the long-term accumulationof coal gangue will release toxic gases which lead to respiratory diseases or evencancer for surrounding residents. It is a serious threat to the survival of human health.The responsibility for such changes comes on the shoulder of business community toa large extent. So business community should have and practice its moralcommitment towards the society by spending for tackling environment which incursenvironmental accounting. One of the most notable innovations in environmentalmanagement in the past15years has been the use of environmental informationdisclosure as a strategy for improving firm’s environmental performance. As the mostimportant part of environmental accounting, environmental accounting disclosure willencourage enterprises to concentrate not only the economic benefits, but also theenvironmental benefits, which is important to improve the economy. China is not onlythe largest coal producer, but also the largest coal consumer, coal industry is one ofthe most serious ones in environmental pollution industries. This paper focus on thefactors that influence the environmental information disclosure of coal industry, makerelevant recommendations for improvement which has practical significance.This paper firstly reviews the research achievements of environmentalaccounting theory, analyze the objectives of environmental accounting informationdisclosure.By analysing the current situation of the information disclosure of listedcompanies of coal industry, identify the causes of problems. This paper focuses on thefactors influencing the information disclosure of environmental accountinginformation. Carry statistical analysis and empirical analysis towards coal industry.Make recommendations in the respect of strengthen the impetus of government,deepen the development of information disclosure. However, the research is still at aninitial stage, which needs the cooperation of government, enterprises and experts to establish relevant accounting standards and legal requirements. This in return willhelp organization to maximize the efficient use of their resources, minimizeenvironmental liabilities and demonstrate a good corporate image to achieve awin-win economic development and environmental protection ultimately.