Factors Influencing the Enthusiasm to Disclose Environment Accounting Information -Econometric Analysis from SSE Data-

Protection of the environment is one of the key issues for sustainable development in China, and it must be implemented by individual companies. It is an important field of study for economists to describe and analyze the enthusiasm of individual companies to protect environment. We chose typical companies listed on the Shanghai Stock Exchange (SSE) to describe and analyze their enthusiasm for environmental protection using the Probit model, and came to the conclusion that three factors influence the disclosure of the environmental accounting information (EAI), i.e., whether the company accepting the restriction of ISO14001 standards, the rate of increase in the primary business and the proportion of national capital. This is the first research about the environmental accounting information disclosure (EAID) of Chinese companies by the method of econometrics, and it is therefore significant in terms of both theory and practice.