Research On The Influencing Factors Of Environmental Accounting Information Disclosure

With the rapid development of China's economy,the environmental pollution is getting worse,and it has attracted the Chinese government's attention and a series of environmental protection laws and regulations have been successively promulgated,these laws and regulations require enterprises to take active measures to reduce environmental pollution and impacts on environmental pollution in their daily production and operation.In this context,corporate stakeholders are beginning to pay attention to the company's efforts in environmental protection and the results achieved,and require companies to provide higher quality environmental accounting information to help them know whether the company is suitable for investment.As an effective supplement to the main board market,the GEM was opened for a short time and its entry rules are not as strict and complicated as the main board market,there will be more problems in the disclosure of environmental accounting information,and Conducting research and analysis on environmental accounting information disclosure for listed companies in the GEM market can improve the overall research on environmental accounting information disclosure of listed companies in China,and contribute to the development of a more effective and reasonable environmental accounting information disclosure system for the Chinese government.This paper takes GEM listed companies of Shandong Province as the research object,expounds the relevant research background and significance of environmental accounting and information disclosure.To understand its environmental accounting information disclosure status and analysis of its problems.we combined the research results of other scholars with sustainable development theory,social responsibility theory,information asymmetry theory and Signal transmission theory and principal-agent theory,through reading its annual report in 2013-2017,social responsibility report,internal control self-evaluation report,and the company's first prospectus report.Therefore,it is found that the seven factors of the corporate governance,business status and other factors of Shandong GEM listed companies are different from the characteristics of the main board market.Therefore,through the construction of multiple linear regression models,empirical research is carried out to explore the impact of these seven factors on the level of environmental accounting information disclosure.The empirical results show that profitability,top five customer dependency,whether the company is listed in the list of heavily polluting enterprises,whether to issue independent reports have a significant correlations with environmental accounting information disclosure index.Solvency,development capacity and state-owned shares have no significant impact on the level of environmental accounting information disclosure.Finally,combining with the status and empirical research results of environmental accounting information disclosure of GEM listed companies in Shandong Province,the paper proposes three aspects of advice including government aspect,enterprises aspect and the public aspect.and makes a brief description of the shortcomings of this research and the areas that can be improved in the future.