Study On The Influencing Factors Of Environmental Accounting Information Disclosure Of Listing Corporation In China

When human seek the rapid development of economic, at the same time a lot of resources are consumed, and the planet on which we human beings exist has been severely damaged by human. The whole world pay more attention to the environmental protection, in this case, sustainable development become the choice, which is inevitable to the development and progress of human society. Under the leading of this idea, a new concept of environment accounting emerges as the times require. The coal industry obviously caused serious pollution to the environment when making profit, so it has practical significance to research environmental accounting information disclosure of China’s coal industry.At first, this paper elaborates the background and significance of the research on environmental accounting information disclosure, reviews and summarizes the domestic and foreign literature on the environmental accounting information disclosure, defines the related concepts of environmental accounting information disclosure. Secondly, annual report and social responsibility report from 2011 to 2014 of 32 listed companies in coal industry were studied to collect the relevant datas and marked them manually,from two aspects, the status of the environmental accounting information disclosure in China’s coal industry were analyzed. Moreover the results show that China’s coal industry listed companies’ environmental accounting information disclosure mainly exists three problems. Then with the annual report and social responsibility report from 2011 to 2014 of 32 listed companies in coal industry as the source of the data.we put forward eight research hypothesis which bases the status of environmental accounting information disclosure of listed company in coal mine industry in our country.With the environmental accounting information disclosure index as the dependent variable, with the eight factors of company size, operating capacity, debt level, profitability, development ability, ownership concentration,the proportion of independent directors and the social responsibility report as independent variables, the regression equation is established. Subsequently,the environmental accounting information disclosure index and eight factors were analyzed using multiple linear regression analysis, and the conclusion is that there is significant correlation between the environmental accounting information disclosure index and the factor of company size, debt level, whether to publish social responsibiliy reports, profit ability and development ability to varying degrees, while operating capacity, ownership concentration, the proportion of independent directors are not related to the environmental accounting information disclosure index. Finally, according to the empirical results, this paper puts forward policy recommendations, which is of practical value and performable,moreover points out the deficiencies of this paper.