The Quality Research On Environmental Information Disclosure Of Listed Agricultural Companies

With the rapid development of ecology,the ecological environment has been suffered from greatly damaged and the environmental problem have become the focus of increasing social concern.For the past few years,government has issued a serial of environmental information disclosure systems.Study on the quality of environmental information disclosure of agricultural listing Corporation,it is conducive to the discovery of the problem,to provide reasonable suggestions,to provide a reference for decision-making.According to listing Corporation industry classification guidelines,which announced by China Banking Regulatory Commission in 2012,this paper selects 22 agricultural listing Corporation of Shanghai and Shenzhen A shares which listed before 2008 as samples,and analyzes their disclosure of environmental information between 2007 and 2014.Through the statistical description method and content analysis research mainly,to analysis the disclosure of environmental information on agricultural listed companies about the contents and methods from different industries and regions,to analysis the quality of environmental information disclosure on agricultural listed companies from the integrity,quantify,and continued three aspects,to analysis the influence factors of the environmental information disclosure on agricultural listed companies.It is shows that:(1)With the gradual introduction of the system,from the number of disclosure,the number of disclosure of environmental information on agricultural listing Corporation showed an increasing trend,but among different regions and different industry segments of the disclosure content and extent are still in very different,from the disclosure way,the vast majority of agricultural listing Corporation did not have the annual report of the independent environmental information,annual reports and notes,social responsibility report,the general meeting of shareholders is the main means of the disclosure of environmental information disclosure.(2)From the integrity of the quality,the annual disclosure of the contents shows an increasing trend,agricultural listing Corporation did not disclose all content in accordance with the requirement of system,and it is incomplete,and different enterprises to disclose the same indicator useing different ways;from the quantitative analysis of the quality,the disclosure of the content mostly use verbal description,and the number of disclosure in quantified and monetized way is not much,the quantization of the disclosure is not high;from the sustainability of thequality,the majority of enterprises insist on disclosing continuous for many years from the first disclosure,And the items is consistent,the continuity of the disclosure is better.(3)Through the analysis of the influencing factors,the policy factors,technical standards,supervision of external factors,internal factors are main influencing factors which influence the quality of agricultural listing Corporation on environmental information disclosure.(4)Through the quality analysis and influence factors analysis of environmental information disclosure on agricultural listed companies,there are some problems,for disclosure initiative is not enough,disclosure level is not high,the lack of the uniform rules which fit agricultural characteristics,the lack of supervision and so on,in this paper put forward opinions and suggestions such as strengthening the mandatory disclosure,improving disclosure standards,strengthening information auditing and supervision,strengthening the guidance of public.