Research on the Influencing Factors of Enterprise Environmental Information Disclosure--An Example of Petrochemical Listed Companies

DOI

10.2991/mcei-17.2017.39How to use a DOI?

Keywords

Environmental information disclosure; Influence factors; Petrochemical enterprises.

Abstract

Environmental problem has become the focus of global concern, and protecting the environment has become common aspiration of enterprises and individuals. In recent years, the awareness of environmental protection of various enterprises has been improved, mainly manifested in the disclosure of environmental information. However, because our country has not yet issued the relevant guidelines for enterprise reference system, the environment information disclosure content of each enterprise is different, the quality is uneven. In order to make the environmental information disclosed by enterprises play a substantive role, it is necessary to analyze the influencing factors of environmental information disclosure. This paper adopts empirical research method, based on the Shanghai Petrochemical listed companies as a sample, to the level of corporate environmental information disclosure as the dependent variable, the company scale, profitability, capital structure and other 11 factors as independent variables, by constructing a model to study the correlation between the selected factors and enterprise environmental information disclosure and significant.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yinling Liu
AU  - Yang Gao
PY  - 2017/12
DA  - 2017/12
TI  - Research on the Influencing Factors of Enterprise Environmental Information Disclosure--An Example of Petrochemical Listed Companies
BT  - Proceedings of the 2017 7th International Conference on Mechatronics, Computer and Education Informationization (MCEI 2017)
PB  - Atlantis Press
SP  - 187
EP  - 191
SN  - 2352-538X
UR  - https://doi.org/10.2991/mcei-17.2017.39
DO  - 10.2991/mcei-17.2017.39
ID  - Liu2017/12
ER  -