自启动改革开放这一伟大征程以来，我国经济迈出了跨越式发展的坚实步伐，但与之相伴的环境问题也日益凸显。在可持续发展和绿色经济理念的指引下，塑料行业作为高耗能、高排放的代表性行业之一，其环境会计信息披露的重要性逐渐显现，成为行业发展不可或缺的一环。

因此，本文旨在深入探讨塑料行业上市公司环境会计信息披露的影响因素。基于现有研究，选取2021-2023年间60家塑料行业上市公司作为研究样本，构设了多元线性回归模型，意图通过实证检验公司规模、盈利水平、负债程度、董事会独立程度、公司上市地域以及企业环保专项小组等六个因素对环境会计信息披露水平高低的影响。通过理论分析并结合实证结果，本文提出了一系列针对性的改进提案，以优化我国塑料行业上市公司环境会计信息披露水平，为其持续、健康的发展提供理论支持和实践参考。

Since the launch of the great journey of reform and opening up, China's economy has taken a solid step of leapfrog development, but accompanied by environmental problems have become increasingly prominent. Under the guidance of the concept of sustainable development and green economy, the plastics industry, as one of the representative industries with high energy consumption and high emissions, has gradually emerged the significance of environmental accounting  disclosure and become an indispensable part of the development of the industry.

Therefore, this paper aims to deeply explore the factors Having an impact on the environmental accounting information transparency of listed companies operating in the plastics sector. Based on existing studies, 60 listed companies in the plastics industry during 2021-2023 were selected as research samples, and a multiple linear regression model was established to empirically test the influence of six factors, including company size, profit level, debt level, board independence, company listing region and corporate green culture, on the level of environmental accounting information disclosure. This paper puts forward a series of targeted improvement proposals to optimize environmental accounting information disclosure of companies in China's plastics industry, and provide theoretical support and practical reference for their sustainable and healthy development.

Key words: Environmental accounting Information disclosure Empirical analysis