Assessing the Relationship Between Green Accounting, Sustainable Development and Social Responsibility Disclosure in Heavy Polluting Companies

Abstract

This study examines the relationship between sustainable development and green accounting by analyzing the social responsibility disclosures of sustainable development firms. Using data from 2010 to 2022, it will examine the impact of green accounting on the sustainable development of China's heavily polluting enterprises. The Ruling Global Responsibility Rating Company provides the quality score for corporate social responsibility information disclosure. The aspect data score is processed concurrently. Analyze the exponential function. We assess the quality of corporate social responsibility information disclosure using an enhanced logarithm.

Additionally, to account for their influence, we use two dummy variables to represent the firm's age and industrial sector, along with the dependent variable of sustainability, the independent variable of green accounting implementation, and the moderating variable of social responsibility disclosure. The study's results indicate a robust positive correlation between the extent of social responsibility information disclosure and the capacity of heavily polluting companies to achieve sustainable development. The correlation between the implementation of green accounting and the potential for sustainable development in heavily polluting Chinese enterprises positively influences the quality of social responsibility information disclosure.