Research On The Impact Of Sustainable Competitiveness On Envionmental Accounting Information Disclosure

The problems of environmental pollution and environmental governance emerge in endlessly,which makes the enterprises begin to think about the synergy between economic benefits and environmental governance.The enterprise's environmental accounting information can help stakeholders understand the economic behavior of enterprises in the course of the impact of the social environment.In order to improve the market competitiveness of enterprises in the chemical industry,using literature research method to find out influence factors of sustainable competitiveness,supplemented by investigation and expert scoring methods to determine the environmental accounting information disclosure index and the explanatory variables of the three indicators,through empirical research and multivariate linear regression methods to explore the correlation of competitiveness and the level of environmental accounting information disclosure,and ultimately realize the purpose that the problems of disclosure to be solved from the perspective of sustainable competitiveness.First of all,to read the relevant literature and find a breakthrough in the study of sustainable competitiveness,defines the relevant concepts,and puts forward the requirements to obtain sustainable competitive from six aspects which are governance structure,growth,operating mechanism,profitability,debt service level and R&D innovation,also introduces the principles,characteristics,influencing factors and theoretical system of environmental accounting information disclosure.Secondly,on thebasis of the importance and status of environmental accounting information disclosure of listed chemical enterprises in Shandong Province,this paper explores the existing problems and explores the reasons for the problems.Through the analysis of the way,content and form of disclosure,it is found that the root cause of the problem is that the requirements of sustainable competitiveness are not satisfied.This provides a theoretical basis for empirical research.Thirdly,it is an empirical study on how the sustainable competitiveness of listed chemical enterprises in Shandong affects the environmental accounting information disclosure.This paper gives hypothesis from the perspective of exploring the relationship between the six requirements and the disclosure.Through correlation analysis and multiple linear regression,the correlation between the ability and the level of disclosure can be defined.Finally,this paper puts forward countermeasures from several aspects of relevance to improve the level of environmental accounting information disclosure of listed chemical enterprises in Shandong.Through empirical research,we can get the results that the governance,growth,profitability and innovation ability which under the sustainable competitiveness are positively related to the level of disclosure,therefore,we can use some methods to improve the environmental accounting information disclosure status for the enterprises,such as improve governance capacity to improve the corporate governance structure,enhance the ability of growth to promote the stable development of enterprises,enhance profitability to create the maximum benefit,develop the innovation ability and increase R&D investment.