Corporate Characteristics, Corporate Governance, ExternalPressure And Environmental Information Disclosure

The environmental information disclosure of enterprise is an important way for the enterprise stakeholders to know the situation of the environment pollution and treatment in company. However, the environmental information disclosure of the listed company in China is not precisely optimistic. There exist many problems, such as more qualitative information but less quantitative information, more positive information but less negative information. So, it’s necessary to analysis the influencing factors of the environmental information disclosure of listed company. With these all efforts, we can help to supervise the environment treatment and improve the present situation of environmental information disclosure in the company, these efforts can also promote the healthy and sustainable development of enterprise and has certain practical significance for improving the situation of environmental pollution in China.Therefore, this paper mainly analysis the influencing factors of the environmental information disclosure of the listed agricultural enterprise, with the foundation of the related literature review and theoretical analysis. Through statistical research methods, such as descriptive statistical analysis, this paper mainly draws the following conclusions:(1) From the whole point of view, the environmental information disclosure of listed agricultural enterprise is not sufficient. There are more textual description information about environmental-production concepts and environmental objectives. But quantitative and monetization description information about resource consumption and pollutants emission and treatment is relatively low. The practicability of information is poor. And most of the information is positive, the negative information is less. Divided the level of disclosed environmental information into quantity and quality, the study shows that agricultural listed corporations trend to increase the number of environmental information and ignore the quality of environmental information. The agricultural listed corporations do not pay enough attention to environmental problems and environmental information disclosure.(2) On the aspect of the influencing factors, the scale of the enterprise, whether the private enterprise, the creditor pressure, the government pressure and so on are the important factors which influence the enterprise environmental information disclosure. Finally, according to the conclusions, this paper puts forward the relevant suggestions from four aspects, which are the importance of environmental information disclosure of large scale enterprises, the establishment of a standardized board of directors, the establishment of mandatory and voluntary environmental information disclosure system and the importance of corporate environmental problems.The innovation of this paper is in the study of the external pressure, this paper introduces the creditors and governmental pressure, which expands the literature in the past only to institutional pressure research. Secondly, the environmental information disclosure research includes not only disclose the total level, also has a detailed analysis of the quantity and quality of environment information disclosure. The content is more specific and further enrich the environmental information disclosure of the theoretical model.