The Research On Environmental Accounting Information Disclosure Of Listed Companies In The Chemical Industry

With the rapid advancement of my country’s industrialization process,the ecological environment has been under unprecedented pressure.Various ecological environmental pollution incidents occur frequently,posing a major threat to people’s health and living space.In order to realize the sustainable development of the chemical industry,the concept of green development must be established,and economic development and environmental responsibilities must be taken into account.Under the multiple demands of stakeholders such as government departments,investors,the public,etc.,how to regulate the environmental behavior of enterprises and the disclosure of environmental accounting information for chemical companies under the framework of existing ecological environmental laws and regulations has become a must for current corporate managers.important question.Enterprises should systematically and completely sort out and disclose their status in fulfilling ecological and environmental laws and regulations and assuming environmental protection obligations corresponding to economic benefits,and show the society the true and objective environmental behaviors and potential environmental risks of the enterprise.Therefore,studying the subject of corporate environmental accounting information disclosure is of great significance to safeguarding the public’s right to supervise and know the construction of a "Beautiful China",to protect investors’ right to know the investment in the sustainable development of enterprises,and to improve the regulatory efficiency of environmental authorities.This paper takes the chemical industry as the research object,analyzes the status quo of environmental accounting information disclosure of listed companies in the chemical industry,uses game theory to analyze the strategic choices of the three parties in the process of disclosure of environmental accounting information by enterprises,government,and media,and uses empirical research to analyze government supervision and media Report the impact on the quality of corporate environmental accounting information disclosure,and verify the correctness and effectiveness of the game model.The research results show that:(1)government regulation has a positive impact on the quality of corporate environmental accounting information disclosure;(2)media reports have a positive impact on the quality of corporate environmental accounting information disclosure;(3)government regulation and media reports can interact with each other It has an interactive effect on the quality of corporate environmental accounting information disclosure,which is consistent with the results of game analysis.In order to further verify the results of the empirical research,this paper selects the representative company L in the chemical industry as a research case,and specifically analyzes the environmental accounting information disclosure of the L company;the research results show that the results of the empirical analysis are consistent with the case results,and then Make targeted recommendations.On this basis,in order to improve the environmental accounting information disclosure of listed companies in the chemical industry,this article puts forward the following recommendations:(1)Companies should establish environmental protection incentives and restriction mechanisms,improve managers’ environmental awareness,and standardize their own disclosure methods and content;(2)The government should clarify regulatory responsibilities,strengthen the construction of environmental protection mechanisms and improve the environmental accounting information disclosure system;(3)The media should give full play to the guiding role of public opinion,increase environmental awareness,increase efforts to promote environmental protection concepts and report corporate disclosure behavior,and enhance media coverage Credibility.Through the joint efforts of the three parties of enterprises,the government and the media,to improve the quality of environmental accounting information disclosure of listed companies in the chemical industry.