Research On The Factors Affecting Environmental Accounting Information Disclosure Of Listed Companies In The Steel Industr

With the rapid development of economy,environmental problems are becoming more and more serious,and the living conditions of human beings are also deteriorating.In recent years,haze and abnormal climate are frequent,and most parts of the country are affected by it.Social environment is seriously deteriorating,and environmental protection issues have become the focus again.As the main body of the market economy,enterprises tend to focus on economic development,only focusing on the pursuit of high profits,regardless of the environmental situation in our lives.This practice does not use the long-term and stable development of human beings from a long-term perspective.To solve this problem,the implementation of environmental accounting information disclosure is an effective way.Based on the previous discussion of environmental protection information disclosure of listed companies in China,this paper studies the influencing factors of environmental accounting information disclosure level in China ’s steel industry.Using the method of combining empirical analysis and industry case,in the part of empirical analysis,this paper selects the data sample of iron and steel industry from 2013 to 2020,and conducts a series of empirical research on various factors.The specific factors include company ownership concentration,the proportion of independent directors,growth ability,company size,debt level,whether state-owned,profitability,environmental management system ISO14001 certification and the level of regional economic development.This paper tests whether the above factors have a significant impact on the company ’s environmental information disclosure,that is,whether the above factors have a significant impact on the quality of environmental information disclosure.Get relatively scientific and accurate research conclusions : First,compared with the enterprises with concentrated equity,the enterprises with dispersed equity have higher level of information disclosure.Second,compared with non-state-owned enterprises,state-owned enterprises have higher level of information disclosure.Third,the level of corporate information disclosure certified by the environmental protection system is higher.In the case analysis part,based on the above theoretical and empirical analysis,from large to small,from abstract to concrete,Baosteel shares in the empirical samples are selected as the case study objects.According to the company ’ s environmental information disclosure,the influencing factors of Baosteel ’ s environmental information disclosure are studied emphatically,and the above assumptions are verified.It is found that the conclusions are basically consistent with the empirical results.Finally,this paper summarizes the conclusions of empirical and case studies,and puts forward corresponding suggestions for improvement.