Empirical Research on Influence Factors of Environmental Accounting Information Disclosure of Listed Companies

In the context of the rapid development of the market economy in China, the low-carbon economy and green economy have become the themes of the era. Particularly, the frequent occurrence of haze weather in recent years has once again raised public concerns about environment. As far as the question of who should "pay the bill" for continuously-deteriorated environmental problems is concerned, attention should be directed to listed companies, the vital force behind economic development and the primary responsible party for these environmental problems. Given that strengthening the supervision of the environment status of high-pollution companies provides an effective approach to alleviate environmental problems, it is imperative for listed companies to disclose their environmental accounting information. This paper selects companies in Anhui Province listed on Shanghai Stock Exchange for the study, and, by constructing environmental accounting information disclosure indexes of listed companies, mainly explores the factors that influence the environmental accounting information disclosure of the listed companies from the perspective of empirical analysis. As shown by the conclusions of the study, the factors exerting significant influence on the environmental accounting information disclosure of enterprises include the company development scale, duality of Chairman and CEO, enterprise value and total assets turnover. Based on the study results, some suggestions regarding how to elevate the environmental accounting information disclosure level of listed companies are proposed.