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Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent
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...
Autores principales: | , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2021
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8407557/ https://www.ncbi.nlm.nih.gov/pubmed/34464412 http://dx.doi.org/10.1371/journal.pone.0256046 |
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author | Qi, Yi’ang Yao, Jingjing Liu, Lindong |
author_facet | Qi, Yi’ang Yao, Jingjing Liu, Lindong |
author_sort | Qi, Yi’ang |
collection | PubMed |
description | 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. |
format | Online Article Text |
id | pubmed-8407557 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2021 |
publisher | Public Library of Science |
record_format | MEDLINE/PubMed |
spelling | pubmed-84075572021-09-01 Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent Qi, Yi’ang Yao, Jingjing Liu, Lindong PLoS One Research Article 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. Public Library of Science 2021-08-31 /pmc/articles/PMC8407557/ /pubmed/34464412 http://dx.doi.org/10.1371/journal.pone.0256046 Text en © 2021 Qi et al https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/) , which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. |
spellingShingle | Research Article Qi, Yi’ang Yao, Jingjing Liu, Lindong Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title | Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title_full | Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title_fullStr | Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title_full_unstemmed | Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title_short | Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
title_sort | research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent |
topic | Research Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8407557/ https://www.ncbi.nlm.nih.gov/pubmed/34464412 http://dx.doi.org/10.1371/journal.pone.0256046 |
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