Research On The Impact Of Environmental Accounting Information Disclosure Of Listed Companies In The Iron And Steel Industry

As the quickening of industrialization in China,environmental problems have become social hotspots by degrees.Theorists have also launched a systematic study of environmental accounting.Theoretical circles and the public have attached great importance to environmental accounting information disclosure.To a great extent,it reflects theenvironmental consciousness and the prevention and control of environmental pollution.In 2020,"Technical Guidelines for Ultra-low Emission Transformation of Iron and Steel Enterprises" is issued,which requires the iron and steel industry to strengthen source control,use clean raw materials and fuels,and upgrade technologies such as cleaner production and process management,from the source Reduce the production of air pollutants.In this situation,it is particularly important to study the environmental accounting information disclosure of iron and steel companies.This article chooses steel listed companiesas the research target,excluding all ST companies and companies with incomplete data,and researches the environmental accounting information disclosure of 35 listed companies during the "12th Five Year Plan" and "13th five year plan",forming a total of 280 research samples.First,based on the theory of sustainable development,community responsibility,principal-agent and information asymmetry,the paper analyzes the current situation and problems of the disclosure methods,proportion and contents of environmental accounting information in iron and steel industry.Secondly,this article collects environmental accounting information from the annual reports and social responsibility reports of sample companies to form environmental accounting information disclosure indicators,with the degree of disclosure as the independent variable and seven factors as the independent variables.Used for profitability,company size,debt level,ratio of independent directors,separation of two entities,through descriptive analysis and multiple regression analysis of equity type and regional economic level,the following are obtained on the degree of information disclosure and seven independent variables Conclusion: In general,the level of information disclosure has a greater impact on the environmental accounting of listed companies in the steel industry in the thirteenth century.The five-year planning period is significantly higher than the 12-year planning period.However,during the five-year plan period,there is still a big gap compared with the expectations of the government,corporate investors,and the public;profitability,company size,and equity types have a positive impact on environmental accounting information disclosure,while the profitability of listed companies Ability has a positive impact on environmental accounting information disclosure The degree of liability has a negative impact on environmental accounting information disclosure.This article analyzes and compares my country's steel listed companies from the three aspects of government,enterprise and society,and puts forward suggestions for improvement in the "14th Five-Year Plan".Government recommendations include:sett up perfectenvironmental accounting information disclosure laws and regulations,and strengthen supervision;company recommendations include: improve corporate financial status,expand enterprise scale,increase the proportion of state-owned enterprises,and establish an intelligent information disclosure system;social recommendations include: enhance the awareness of environmental protection in the whole society,and give play to the supervision and incentive role of public opinion.Therefore,through the study of this paper,it provides a certain reference significance for the improvement of the overall environmental accounting information disclosure level and green development of the steel industry.