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Empirical Research on the Influencing Factors of Environmental Disclosure of the Listed Companies in Coal Industry

Author: DiJiaZuo
Tutor: TianZhiWei；LiuCheng
School: Beijing Forestry University
Course: Accounting
Keywords: The coal industry Listed companies Environmental Information Disclosure
CLC: X196
Type: Master's thesis
Year: 2011
Downloads: 340
Quote: 1
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Abstract


The coal industry is the pillar industry of the national economy , environmental information disclosure of listed companies the level will not only affect the development of the company itself , but also affect the development of society as a whole . Build for the coal industry 's environmental information disclosure framework based on content analysis and scoring evaluation , analysis of the coal industry, the current level of environmental information disclosure and the problems that affect the level of coal corporate environmental disclosure internal factors , firm size, profitability , the extent of the liabilities , the actual control of enterprises , the proportion of independent directors from five aspects , external factors are mainly the government's macroeconomic policy efforts , the two aspects of the level of regional economic development through empirical research examined these factors the impact of the coal industry, environmental information disclosure level and the corresponding countermeasures and suggestions . Paper selected 26 listed coal companies in 2007-2009 as an object of study , environmental information disclosure index as explanatory variables , to 7 influencing factors as explanatory variables , descriptive statistics by constructing multiple regression models with SPSS software types of analysis and variable inspection , stepwise regression method to determine the extent of the influence factors . The results show :2007- 2009 , the overall level of the coal industry in environmental information disclosure lower major voluntary environmental information disclosure willingness is not strong , the lack of usefulness of the disclosure of environmental information , environmental information disclosure is not fixed to the three aspects problems ; environmental information disclosure level coal enterprises of scale , profitability , government macroeconomic policy efforts significantly are related , and liabilities of the extent significantly with negative correlation , with enterprise actual control by significantly with related , while the proportion of independent directors and regional economic development level does not exist significant with correlation. Based on the above findings , I propose that from the internal construction of coal enterprises should standardize the system of board of directors , governance mechanisms improve the internal environment ; government policy guidance on the disclosure of environmental information from outside the enterprise supervision , should strengthen efforts to establish industry Environmental Information Disclosure systems.

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CLC: > Environmental science, safety science > The basic theory for the Environment and Science > Environmental Economics
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