The Empircal Research On The Motivation Of Corporate Environmental Information Disclosure

Since the 1980 s,environmental problems are increasingly serious in China while environmental information disclosure has not got more attention of the government and relevant departments and the awareness is weak for the company to take the initiative to disclose environmental information.With the continuous improvement of the level of the environmental information disclosure and the continuous improvement of the disclosure system in developed countries,domestic scholars began to pay attention to the problem of environmental information disclosure,and analyzes from disclosure model,motivation and factors such as angle.But most of them are only general analysis,and there is no insight into the cognitive differences behind the main body of information disclosure.Therefore,thesis analyzes the relevant causes of the development of company environmental information disclosure from the perspective of information provider and user.Thesis explores the causes of environmental information disclosure in two steps.First,we use the linear regression method to analysis valid collected by means of questionnaires and verify the causal relationship between motivation and disclosure intention to discover the reason of company information providers intend to disclose environmental information and their company's willingness to disclose.Secondly,we can design the questionnaire respectively adapted to both sides for environmental information providers and user based on the proven motivations.We can obtain a result for environmental information disclosure awareness from information providers and information users after using reliability analysis and validity test to test the effectiveness of the questionnaire and then statistical analysis the valid data after summary while the questionnaire go through some steps of release,recycling and screening.The study found,there is a certain cognitive difference between information providers and information users on the motivation of the company's disclosure.