环境治理的全球化特性使环境污染问题成为国际关注焦点。中国在应对全球环境和气候问题上承担着自己的重要职责，特别是近年来，中国政府提出了“碳达峰、碳中和”目标，并出台了一系列环保政策和法规，推动企业环境信息披露制度的建立。但当前我国重污染行业上市公司，特别是煤炭企业仍存在环境信息披露“量高质低”的突出问题。因此，本文旨在探讨如何提升煤炭企业环境信息披露质量，以推动企业的可持续发展和吸引投资。

本研究以企业资源理论、信号传递理论、利益相关者理论和委托代理理论为基础，选取煤炭行业上市公司作为研究对象，先分析其行业特点与环境信息披露质量概述，再聚焦于兖矿能源这一典型案例，深入探究了其环境信息披露的现状、影响因素及优化路径。研究过程主要构建了两大模型：环境信息披露质量评价模型采用指数法对煤炭行业上市公司的环境信息披露进行了量化评估，并引入层次分析法和熵值法确定指标权重，线性加权法确定最终环境信息披露质量指数；环境信息披露质量优化路径模型选取环境规制、企业规模、区域经济发展水平、股权集中度和内部控制质量五个前因条件，运用模糊集定性比较分析（fsQCA）方法对煤炭企业环境信息披露质量进行了优化设计。

研究发现：第一，近五年来，煤炭行业环境信息披露质量有了很大提高，但行业内两极分化严重；第二，兖矿能源环境信息披露质量呈上升趋势，且在行业中属于高质量的环境信息披露；第三，兖矿能源凭借大规模运营优势，高股权集中度带来的决策效率和完善的内部控制体系达到高质量环境信息披露。基于此，本文提出了针对兖矿能源的环境信息披露质量保障措施，包括响应政策规制创新、加强内部控制体系建设、推动区域经济联动、构建利益相关方共治机制以及深化股权结构改革等。这不仅丰富了环境信息披露领域的理论体系，还为政策制定者和企业管理者提供了有价值的参考和借鉴，对推动煤炭企业环境信息披露质量的提升具有重要意义。

The global nature of environmental governance has made the issue of environmental pollution a focus of international attention. China has assumed its important responsibilities in addressing global environmental and climate issues. In particular, in recent years, the Chinese government has put forward the goals of "carbon peak and carbon neutrality" and introduced a series of environmental protection policies and regulations to promote the establishment of an enterprise environmental information disclosure system. However, at present, listed companies in China's heavily polluted industries, especially coal companies, still have the prominent problem of "high quantity but low quality" in environmental information disclosure. Thus, this paper aims to explore strategies for enhancing the quality of environmental information disclosure by coal enterprises, thereby promoting sustainable corporate development and attracting investment.

Based on enterprise resource theory, signaling theory, stakeholder theory and principal-agent theory, this study selects listed companies in the coal industry as the research object, first analyses the characteristics of the industry and the quality of environmental information disclosure, and then focuses on the typical case of Yankuang Energy, and in-depthly explores the status quo, influencing factors and optimization path of its environmental information disclosure. Two major models are constructed in the research process: the environmental information disclosure quality evaluation model uses the index method to quantitatively assess the environmental disclosure of publicly listed companies in the coal industry; and incorporates hierarchical analysis and entropy methods to determine index weights and linear weighting methods to determine the final environmental disclosure quality index. The optimisation of the quality of environmental information disclosure quality,  model selects the five previous conditions as environmental regulation, enterprise size, regional economic development level, equity concentration, and internal control quality, by coal enterprises employs fuzzy set qualitative comparative analysis (fsQCA).

The research findings are as follows: firstly, the quality of environmental information disclosure in the coal industry has improved greatly in the past five years, but there is serious polarisation within the industry; secondly, the quality of Yankuang Energy's environmental information disclosure has shown an upward trend, and it is a high-quality environmental information disclosure in the industry; thirdly, Yankuang Energy achieves high-quality environmental information disclosure by virtue of the advantages of large-scale operation, the decision-making efficiency brought about by the high shareholding concentration, and the perfect internal control system. information disclosure. Thirdly, Yankuang Energy has achieved high quality environmental information disclosure by virtue of its large-scale operation, high equity concentration, decision-making efficiency and perfect internal control system. All of these elements contribute to a more comprehensive theoretical system in environmental information disclosure, while also providing important guidelines for policy makers and enterprise managers. They play a crucial role in elevating the standard of environmental information disclosure in coal-based enterprises.

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