Analysis of the Evolutionary Game of Three Parties in Environmental Information Disclosure in Sustainability Reports of Listed Forestry Companies in China

(1) Background: In the construction of an ecological civilization in China, the forestry industry has special characteristics which can produce both ecological and economic benefits. Environmental information disclosure can help the construction of an ecological civilization system; the study of the...

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Bibliographic Details
Published in:Sustainability 2022-03, Vol.14 (5), p.2871
Main Authors: Lu, Bowen, Yue, Shangzhi
Format: Article
Language:English
Subjects:
Accounting theory
Construction
Cooperation
Disclosure
Environmental accounting
Environmental impact
Environmental information
Environmental protection
Evolution
Forestry
Game theory
Literature reviews
Media richness
Optimization
Punishment
Reinforcement
Research methodology
Society
Stakeholders
Sustainability
Sustainability reporting
Sustainable development
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Summary:(1) Background: In the construction of an ecological civilization in China, the forestry industry has special characteristics which can produce both ecological and economic benefits. Environmental information disclosure can help the construction of an ecological civilization system; the study of the environmental information disclosures of forestry listed companies can help the development of ecological civilization construction and is conducive to considering forestry as a pilot model and extending to other industries; (2) Methods and results: Based on evolutionary game theory and stakeholder theory, an evolutionary game model of listed forestry companies, government departments, and the public was applied with MATLAB software to simulate and analyze the influencing factors of the environmental information disclosures of listed forestry companies; (3) Suggestions: Optimization of the environmental information disclosure mechanism of forestry listed companies includes: optimization of the environmental information disclosure mechanism, the reward and punishment mechanism, the environmental information sharing mechanism, and the interest coordination mechanism.
ISSN:2071-1050
2071-1050
DOI:10.3390/su14052871