Evolutionary Game Analysis of Environmental Accounting Information Disclosure Based on SD Model

Abstract

The worsening of social environment is a major problem facing the society today. The disclosure of environmental accounting information by listed companies can show the use of resources and pollution control in the production process to the society, which is helpful to the governance of outstanding environmental problems. Through the evolutionary game analysis between listed companies and regulators, SD model is established by system dynamics to simulate the game. It can directly see the evolution state of game between the two sides, and put forward suggestions from three aspects: reducing the harm to society, increasing the punishment of illegal enterprises and reducing the supervision cost, so as to promote the sustainable development of ecological environment.