Regional Economic, Corporate Characteristics, Social Responsibility Report and Environmental Accounting Information Disclosure

DOI

10.2991/icaicte-15.2015.83How to use a DOI?

Keywords

regional economic disparity;enterprise characteristics;social responsibility report; environmental accounting information disclosure

Abstract

From the perspective of macroeconomic developments outside the enterprise level and internal microstructure features, examining the disclosure of environmental accounting information listed in Shanghai and Shenzhen ferrous metal smelting and rolling processing industry of the status, through empirical research and analysis of the environmental accounting information disclosure factors,it indicates that the development of enterprise size and enterprise social responsibility report positive relationship with its environmental accounting information disclosure level.The final recommendations of corporate environmental responsibility into internal systems construction,national,social and regulatory authorities should improve the legal supervision of polluting industries.

Copyright

© 2015, 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  - Li Yongchen
AU  - Tian Yueyi
AU  - Liu Zhiyuan
PY  - 2015/08
DA  - 2015/08
TI  - Regional Economic, Corporate Characteristics, Social Responsibility Report and Environmental Accounting Information Disclosure
BT  - Proceedings of the 2015 3d International Conference on Advanced Information and Communication Technology for Education
PB  - Atlantis Press
SP  - 356
EP  - 360
SN  - 2352-538X
UR  - https://doi.org/10.2991/icaicte-15.2015.83
DO  - 10.2991/icaicte-15.2015.83
ID  - Yongchen2015/08
ER  -