BO Lumei    Business School

Abstract：With the environmental pollution is more and more serious, the environment problem has got the attention of the parties. Environmental pollution is mostly caused by business activities of a business, so we should at the time of disclosure of environmental information disclosure. As the basis of our country energy, coal resources in China's economic development has a pivotal position. So this article selects the coal industry as the research object.

In the theoretical part, this article obtains from the concept definition, introduces the way and content of environmental accounting disclosure and theoretical basis. Analyses the current situation of the listed companies in coal industry, we know that China's environmental accounting information disclosure content there is no uniform standard, a single disclosure way, In this paper, the influencing factors of coal enterprise environment information disclosure level of 10 factors, mainly includes enterprise scale, profitability debt level, Company's geographic location, the proportion of state-owned shares, the establishment of audit committee, the establishment of safety or environmental protection departments, social responsibility report released, chairman and general manager for the same person, listed abroad.

In the empirical analysis part, this article selects the 26 listed companies in coal industry between 2007and 2011 as the research object; by building regression models on the influence factors of environmental information disclosure level has carried on the empirical analysis. The results of the study show that from 2007 to 2011, the coal industry has low levels of disclosure; among them, enterprise scale, profitability, debt level Company's geographic location, the proportion of state-owned shares, the establishment of audit committee, the establishment of safety or environmental protection departments. social responsibility report released, listed abroad and environmental information disclosure level has a significant correlation, but chairman and general manager for the same person had no significant correlation with environmental information disclosure level, Finally, the research results, this paper puts forward corresponding suggestions.

Read the article here:      上市公司环境会计信息披露影响因素的研究_薄路美.pdf