Research On Carbon Accounting Information Disclosure About Listed Companies In China

We investigate how the Chinese listed companies respond to the challenge of climate change with regard to carbon disclosure strategy. This paper is motivated by a growing body of research that examines the role of large companies in carbon disclosure responsibility and practices. Based on the previous research, firstly, this paper explains the relationship between the low-carbon economy and corporate accounting, which leads to the concept of carbon accounting, then the paper defines the concept and content of carbon accounting information disclsure of listed companies in China, and builds a overall framework, then takes a descriptive analysis of the status quo of carbon accounting information disclosure of listed companies, including proportion, content, and manner of disclosure. Otherwise, this paper builds the index of status quo of carbon accounting information disclosure of listed companies in China. The research shows that there are still many problems of the carbon accounting information disclosed by Chinese listed companies, such as a lack of carbon accounting information practices guidance, disclosure system is imperfect, low-carbon awareness of the listed companies in China is still weak, etc. Secondly, for the current situation and problems of carbon accounting information disclosure of listed companies in China, the paper builds a carbon accounting information disclosure mode, including disclosure of the content and manner. Thirdly, offers own opinions on standardizing Chinese listed conpanies’carbon accounting information disclosure from the following three aspects: academy, government and enterprise. The author hopes to offer instructive reference for establishing and consummating Chinese listed companies’ carbon accounting information disclosure system.