The Study On Impact Of Environmental Accounting Information Disclosure To Performance Of Listed Firms In Pollution-intensive Industry

There is no doubt that the environmental problem has been a hot issue in the development of today's society, how to protect environment at the same time of rapid economic development and achieve harmonious coexistence of human and nature, has been a difficult problem for researchers at domestic and abroad in recent years. pollution-intensive industry is an indispensable part of economic development, but its damage to the environment can't be ignored. That clearing environmental accounting information disclosure of listed companies will enhance or reduce pollution intensive industry performance is important for government to formulate corresponding policies to incentive pollution-intensive industries to reducing the environmental damage.First, calculate the coefficient of three wastes pollution emission in various industries, and define the top ten of the industry as pollution intensive industries, as the object studied in this paper. Second, collecting and sorting out the annual report and social responsibility report of the listing corporation in pollution-intensive industry, analyze the present situation of environmental accounting information disclosure in pollution-intensive industry. Third, base on the relevant data of enterprises in 2012-2014, use the environmental accounting information disclosure index calculated by the content analysis method as the independent variable, use the performance score calculated by factor analysis method as the dependent variable, research the relationship between environmental accounting information disclosure and enterprise performance, it is found that the disclosure of environmental accounting information has a positive effect on the performance of enterprises. At the same time, the growth ability, province, of enterprises, ownership concentration, the proportion of independent directors also has positive impact on corporate performance. Last,, make the corresponding policy recommendations based on the conclusions of the study.