Study on the Influencing Factors of Environmental Accounting Information Disclosure

Li-Hong YANG, Xiao-Tian LIANG

Abstract


With the rapid development of modern industrial enterprises, the environmental problem is getting more and more serious, the nation and the public are paying more and more attention to the environment, resulting in the company more and more attention to the environmental protection work ,the extent of environment accounting information disclosure. However, some large enterprises disclosure information level is low, less, simply it is not able to meet the needs of the inside, and outside of the effective information of demand. Therefore, this paper uses and inductive analysis method and empirical analysis method, in paper printing industry listed companies as research samples, research and analysis of the environmental accounting information disclosure of the status and the influencing factors, and according to the results, improve the disclosure level to put forward several suggestions.

Keywords


Environment Accounting, Information Disclosure, Influencing Factor


DOI
10.12783/dtem/emem2017/17072

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