An empirical study on the relationship between the internal control effectiveness and the quality of environmental information disclosure: public data from listed companies in China's oil and gas industry

Abstract

As China pays more attention to environmental pollution and environmental protection issues, corporate environmental accounting information disclosure has also received attention from researchers. The oil and gas industry, as the lifeblood of the national economy and at the same time an unavoidably heavy polluting industry, should be more vigorous in environmental protection and the regulatory requirements should be more stringent. Among the factors that affect the quality of corporate environmental information disclosure, internal control has certain research value as an institutional system that regulates corporate behavior. This paper explores the impact of internal control effectiveness on the quality of environmental accounting information disclosure by establishing a multiple linear regression model for empirical analysis, using listed companies in the oil and gas industry from 2016 to 2020 as the research object.