Implementing the RAGA-PP Model for Enhanced Environmental Accounting Information Disclosure in Biotechnology-Driven Heavy Pollution Industries

Abstract

This study explores the application of the RAGA-PP model in enhancing environmental accounting information disclosure among enterprises in the heavy pollution industry, with a focus on the intersection of green technological innovation and sustainable business practices. A hypothesis is proposed to examine the relationship between green technological innovation and cross-level environmental information disclosure. To rank and evaluate the disclosure practices, an advanced accelerated evolutionary algorithm based on real-number coding is utilized to optimize the projection pursuit model. The analysis incorporates two key components: environmental accounting information disclosure and green technology innovation. Results indicate that disclosure rates for enterprise environmental tax and energy conservation and emission reduction are 94.15% and 71.67%, respectively. These findings highlight the significant gap in comprehensive disclosure mechanisms within the heavy pollution industry and underscore the critical need for improvement. This research emphasizes the potential of integrating green technology innovation with enhanced environmental accounting practices to drive sustainability in industries with high environmental impacts. The study provides actionable insights for stakeholders in biotechnology-driven sectors, promoting transparency and accountability while fostering the development of environmentally responsible enterprises.