Research of the Influencing Factors of Environmental Information Disclosure Quality Based on the Stakeholder Perspective

Abstract

Abstract:

The present situation of environment information disclosure and its influencing factors based on the existing environmental information disclosure guidelines for listed companies in some industries are discussed. It is found that the disclosure quality of the environmental information under the guidance of environmental regulations gradually improves but the overall level is low; because the environmental information evaluation and audit system has not been established, there is a failure phenomenon of environmental information exchange mechanisms between listed companies and stakeholders, and the balance between economic interests and environmental benefits is always a difficult choice for enterprises, but policy-oriented relationship between them will be a new opportunity for adjustment.

Key words: thequality of environmental information disclosure, stakeholders, contributing factors, inhibiting factors

Kong Huige, Tang Wei. Research of the Influencing Factors of Environmental Information Disclosure Quality Based on the Stakeholder Perspective[J]. , 2016, 28(9): 182-193.

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