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Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent.

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.

SUBMITTER: Qi Y

PROVIDER: S-EPMC8407557 | biostudies-literature |

REPOSITORIES: biostudies-literature

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Project description:This paper focuses on the sustainable development dilemma of agricultural production in China under the pattern of intensive management, which is seriously challenged by agricultural non-point source pollution. The key to effectively break through the dilemma is to promote the co-governance of agricultural non-point source pollution control by stakeholders including local governments, new agricultural operators and traditional farmers. Accordingly, this paper discusses the interactive decision-making relationships between new agricultural operators and traditional farmers under the guidance of local governments, by constructing a trilateral evolutionary game model, as well as analyzing evolutionary cooperative stability strategies and realizing the simulation of evolution processes in different scenarios by MATLAB. The results show that new agricultural operators play a leading role in agricultural non-point source pollution control, whose strategies have effects such as technology spillover. The rewards from the superior government will support local governments in taking proactive action in the co-governance of agricultural non-point source pollution control, and then local governments can offer technical support and subsidies to new agricultural operators and traditional farmers for reducing their costs. Furthermore, this paper also finds that there are green synergy effects among the groups, where the variations of parameters and strategies by one group would affect the two others. Additionally, agricultural land operation rights transfers would cause traditional farmers to take more time to cooperate in the co-governance of agricultural non-point source pollution control. In order to promote the multi-agent co-governance of agricultural non-point source pollution control under intensive management pattern, this paper suggests that it should be necessary to reduce their costs and improve incentives, as well as to increase the common interests among groups and enhance their green synergy effects.

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Research on evolutionary game of environmental accounting information disclosure from the perspective of multi-agent.

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