Research On Influential Factors On Environmental Accounting Information Disclosure Of The Mining Industry Listed Companies In China

In recent years,fog and other environmental pollution events emerge in endlessly,environmental problems become the focus of concern of the international community.From 2015 to 2016,the United Nations has passed a series of environmental regulation of the global agreement,to improve the global ecological living environment.These two years,the Chinese government push hard on environmental protection and renovation by developing some stronger laws and regulations such as the new environmental laws.Also the government took the radical reform of the existing environmental protection system.A series of steps show the Chinese government attaches great importance on environmental problems and strong determination to improve the environment.The business activities of enterprises,especially heavy polluting enterprises will have a significant impact to the environment.At present,China’s policy to enterprise’s environmental behavior and environmental constraints and norms of information disclosure is limited.It rely mainly on the consciousness and sense of responsibility of the enterprise.Corporate disclosure of environmental information,however,help to optimize the environmental behavior of enterprises,and also help to promote the sustainable development of economy and society.Based on the above reasons,this article takes heavy pollution industry in mining industry as the research object,This paper discusses the factors that influence the disclosure of environmental information from both internal and external factors.This paper first reviews the previous research and achievement,Then the related theory are summarized.In this paper,combining direct download with manual collection,the author filter from mining 67 listed companies for five consecutive years a total of 304 data,and eventually come to the conclusion that the degree of the company size,liabilities,profit ability,the proportion of independent directors,both separation,size of the board of supervisors,social supervision and the marketization are associated with a significant dependent variable.In view of the previous theoretical analysis and empirical results,this paper puts forward some Suggestions on how to enhance the level of enterprise in-formation disclosure :First,strengthen the legal system construction and implementation of the enterprise environment accounting information disclosure;Seco-nd,perfect the corporate governance;Third,promote enterprise’s social responsibility;Fourth,strengthen the environmental accounting theory research;Fifth,strengthen the social supervision.