Abstract
In the past, China, like other developing countries in the world, pursued the goal of rapid economic development at the expense of ecology and ignored the issue of environmental protection. But in recent decades, as environmental problems have become increasingly prominent, developing countries have begun to explore ways to coordinate economy and ecological environment. As the largest developing country, China has been actively exploring ecological governance plans, putting forward the concept of green development, setting the goal of building a "beautiful China" and placing the construction of ecological civilization in the ontological status of social systems and national goals. In order to accelerate the green development process of enterprises in developing countries, based on the actual situation in China, this paper constructs a tripartite evolutionary game model of environmental accounting information disclosure with enterprises, investors and media as the research objects, and analyzes the internal mechanism of environmental accounting information disclosure. The model finds that the equilibrium of the three parties is affected by multiple factors. Therefore, this study further uses system dynamics to explore the dynamic process of evolutionary games and the strategic choices among multiple agents, and explore the mechanism of three types of agents to promote environmental accounting information disclosure. The simulation results reveal that government incentives have a greater impact on guiding enterprises and the media to evolve in the direction of legal disclosure and participation in exposure strategies. In addition, the continuous reduction of the cumbersome degree of disclosure procedures and the difficulty of improving environmental performance can fundamentally promote companies to actively choose legal disclosure strategies, which will help improve the quality of environmental accounting information disclosure, boost investor confidence, and enhance government supervision.
Highlights
With the acceleration of the global industrialization process, the greenhouse effect has intensified
Taking China as the research object, this paper explores the factors that affect the quality of China’s environmental accounting information disclosure and the game mechanism among multiple parties, so as to provide feasible suggestions for the development of environmental protection, energy conservation, emission reduction and green economy in China and other developing countries
With the increase in the probability of corporate disclosure by law, the probability of investor identification continues to increase, resulting in the three-party strategy of companies, investors, and the media eventually evolving toward the optimal equilibrium state of to promote environmental accounting information disclosure mechanism to work well
Summary
With the acceleration of the global industrialization process, the greenhouse effect has intensified. Bento AM, et al [12] built a game decision model under the rigid constraints of carbon emission reduction in corporate environmental accounting information They introduced external conditions such as the government and the public, and analyzed the company’s carbon emissions in combination with internal management. Through research on the relevance of listed company reports, it is concluded that the government’s strict supervision mechanism can effectively promote the release of higher-quality environmental reports by enterprises, and can enhance the self-consciousness of enterprises to truthfully disclose environmental accounting information. It failed to integrate with environmental auditing.
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