Research On The Influencing Factors Of Environmental Accounting Information Disclosure Quality Of Companies In China

The relationship between man and nature has always been one of the topics that can lead to a heated discussion.Whether this relationship can be dealt with properly will directly determine the development of human survival.With the deepening and promotion of environmental protection work around the world,the role of enterprises in environmental protection has become increasingly prominent.As we all know,the chemical industry is one of the more serious environmental pollution industry,especially in the production process of sewage on the surface water and groundwater have had a very devastating impact,endanger the survival of other human and natural life.Based on this background,due to the gradual awakening of the government and society's environmental awareness,this paper will start from the factors that affect the quality of environmental accounting information disclosure of listed companies,and explore the high-polluting listed companies in Shanghai and Shenzhen A-share chemical industry as the research object and research,hoping to provide some help for the development of China's environmental accounting.In view of this problem,this article discusses the overall development status and disclosure quality of listed companies in the chemical industry,draws research hypotheses,and builds empirical models based on research hypotheses to analyze and draw empirical conclusions.The empirical results show that the proportion of independent directors,the profitability of the company,the government environmental protection investment and the citizen's environmental protection consciousness will affect the disclosure quality of the enterprise environmental accounting information.At the same time,according to the empirical conclusions put forward the following conclusions:(1)increase the proportion of independent directors of the chemical industry;(2)improve the overall profitability of the chemical industry;(3)increase the government's environmental protection investment in the chemical industry;(4)improve the overall environmental awareness of our citizens.Based on the above empirical results,the following policy recommendations are proposed:(1)speed up the structural reform of listed companies in the chemical industry;(2)speed up the implementation of the chemical industry listed companies employees;(3)speed up the implementation of the chemical industry listed companies;(4)increase support for the environmental protection work of small and medium-sized listed companies in the chemical industry;(5)speed up the popularization of relevant laws and regulations on listed companies in the chemical industry.