The Empirical Research On Environmental Accounting Information Disclosure Of Listed Coal Industry Enterprises

Enterprises in the process of production and operation, will cause great pollution and damage to the environment. In order to effectively eliminate the enterprises on environmental and ecological pollution, enhance the performance of corporate social responsibility, and realize the harmonious development of economic growth and ecological protection, enterprises taking actions to disclosure environmental information seems of great importance.The coal industry is listed as one of the heavily pollution industries. The level of environmental accounting information disclosure has been of great concern. After tracking research in the last 5 years of the environmental accounting information disclosure in China, this paper selects coal industry as object. this paper innovatively use the empirical research methods. It takes the impact of the coal industry listing enterprises environment accounting information disclosure level factors as the research subject. According to the topic characteristics of selected 33 coal industry listing enterprises as samples, it chooses the dependent variable and the company size, asset structure, profitability and the degree of supervision as four variables. The multi linear regression model for empirical research is established through the research and analysis of 2011-2013 coal industry listing enterprises financial statements and notes, social responsibility report, prospectus and constitution.This paper first outlines the main contents of the environmental accounting information disclosure and elaborates the related theory. Followed by analysis of the characteristics of Chinese coal industry and the current situation of environmental accounting information disclosure. Then it is based on the data from the variable selected sample firms. In order to conduct empirical research, it is based on the variables of the coal industry, the listing enterprises information disclosure of environmental accounting in multivariate linear regression model of degree, and it puts forward some suggestions to improve the disclosure level. The conclusions of this paper are as follows:the level of environmental accounting information disclosure of coal industry showed a rising trend year by year; the company size, asset structure, profitability have significant positive correlation to the level of coal industry listing enterprises; supervision has no obvious relationship to the disclosure level.