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Analysis On Influencing Factors Of Voluntary Environmental Information Disclosure Of Listed Companies

Posted on:2020-07-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y T XianFull Text:PDF
GTID:2381330623950296Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,China's economy has developed rapidly.Many heavy polluting industries,such as iron and steel industry,have made great contributions to China's national economic development.However,these industries have also caused many environmental problems in the process of development.With attention of the government to the ecological environment,the environmental information disclosure of listed companies once became the focus of attention,and the state began to force them to disclose environmental information.But many enterprises not listed in the heavy pollution industry will also cause considerable damage to the environment,such as the construction industry,which will produce a series of noise,dust,solid waste and other pollutants,but the state does not force them to disclose environmental information.By comparing the environmental information disclosure level between steel industry and construction industry,this paper starts with the voluntary environmental information disclosure and analyzes the existing problems and causes of the environmental information disclosure in the construction industry.Then select Tagen Group for case analysis,starting from the background of executives,concluded that executives with overseas background can promote voluntary disclosure of environmental information.It is suggested that the country can promote voluntary environmental information disclosure by introducing overseas talents to save some costs.
Keywords/Search Tags:Environmental information disclosure, Voluntary, Senior management background, System pressure
PDF Full Text Request
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