Research On The Influencing Factors Of Environmental Information Disclosure Of Chinese Commercial Banks

Environmental problems are increasingly affecting people’s production and life,and the attention paid by the state and relevant institutions is also increasing.As the most direct subject of environmental impact,the academic community has perfected the research on the environmental information disclosure of enterprises,but commercial banks are the most special enterprises,and as the most important entity that dominates the flow of funds,the academic community has very little research on the status of environmental information disclosure,and the business behavior of commercial banks plays a decisive role in the quality of the environment.Therefore,studying the influencing factors of environmental information disclosure of commercial banks is of great significance for standardizing the environmental information disclosure system and improving the environment.Using the relevant data of 41 listed commercial banks,taking these data as samples,several attribute characteristics of commercial banks are selected as independent variables,such as the scale and profitability of commercial banks,etc.,to further analyze the factors affecting the environmental information disclosure of Commercial Banks in China.Empirical studies have shown that the disclosure of qualitative indicators by banks is not much different,and the disclosure of quantitative indicators is quite different;from the perspective of environmental information disclosure of banks of different natures,the disclosure of large stateowned commercial banks is better than that of other commercial banks,whether in terms of disclosure differences or disclosure scores in a single dimension;and the form of environmental information disclosure is not uniform and the comparability is poor.Through regression analysis,it is found that the scale,profitability,financial leverage,equity concentration,but it is not significant,considering the impact of sample differences,there is a certain error.it is necessary to take into account both internal and external,the external is mainly to improve the form and content standards of environmental information disclosure,improve the system of laws and regulations and environmental information disclosure indicators,and strengthen the development and application of relevant accounting tools;internally,it is mainly to improve the scale and profitability of the banking industry,enhance the environmental awareness of internal personnel in the banking industry,etc.,and provide reference opinions and suggestions for the improvement of environmental information disclosure of commercial banks.