Corporate Social Responsibility,Environmental Accounting Information Disclosure And Corporate Performance

Nowadays,the world economy is growing,and the speed of development is gradually accelerating.People’s hot issues are gradually transferred to the protection of natural ecological environment.With the popularization of the concept of sustainable development,the public is more sensitive to the environmental protection of enterprises.In this context,environmental accounting has received more and more attention.At present,there is not a set of effective and unified index system for the evaluation of environmental accounting information disclosure.The main goal of this paper is to make a fair judgment on the level of environmental accounting information disclosure of heavy polluting industries in China after the establishment of the evaluation index system of environmental accounting information disclosure.First of all,this paper reviews the previous studies on environmental accounting information disclosure,corporate social responsibility and other related concepts,and explains the relevant theoretical basis involved in this paper.Secondly,13 evaluation indexes are selected by content analysis method,and then four main components are selected by principal component analysis method,and the coefficients of the components are determined.According to the established index system,the environmental accounting information disclosure of the sample data is scored,and according to the score data,the environmental accounting information disclosure of the sample enterprises,that is,the listed companies in the heavy pollution industry,is evaluated overall and by industry.Thirdly,the results of data analysis show that there is a nonlinear U-shaped relationship between environmental accounting information disclosure and long-term and short-term performance of enterprises.After the turning point,with the improvement of environmental accounting information disclosure,the long-term and short-term performance of enterprises increase.In the U-shaped nonlinear relationship between environmental accounting information disclosure and long-term performance of enterprises,corporate social responsibility has a certain regulatory role.Finally,in order to improve the quality of enterprise environmental accounting information disclosure,it is suggested that enterprises should establish internal environmental management system,environmental crisis management mechanism and improve the awareness of environmental information disclosure;while from the perspective of external pressure,enterprises should focus on establishing standardized environmental accounting information disclosure system,establishing third-party audit mechanism and improving the environmental awareness of stakeholders The quality of environmental accounting information disclosure of enterprises in pollution industry should be improved.