Research Of Domestic Carbon Disclosure And Influencing Factors

In recent years, due to the climate change and natural disasters, human beings are suffering from a huge of loss.For now, climate change has become a global issue. Developing low-carbon economy is to tackle to deal with climate crisis.What is more,disclosing carbon information is an important part of environmental responsibility for enterprises.For now,carbon disclosure is still a new topic. At present, the main international form of Carbon disclosure is participating in the Carbon Disclosure Project (Carbon Disclosure Project, CDP).Companies fills in the questionnaires, and discloses relevant information on the CDP website. Since the year2008, CDP has given out the questionnaires4times to enterprises in our country, but at present, our country enterprise’s participation is still very low, compared with Japan, Germany or other developed countries.For carbon disclosure,enterprises different industries show different attitudes. So, this article selects150companies from three high carbon industry (including the energy industry, construction and transportation) and150companies three low carbon industry (finance information technology, and real estate industry) as samples. The research is based on the CDP reports and corporate social responsibility reports. The level of theses companies’carbon disclosure is quantificated by calculating CDI(Carbon Disclosure Index),What is more, this article chooses regulation/system pressure, economic pressure, social pressure, and enterprises’strategic attitude as influencing factors.And make the empirical analysis.At last, the regression model proves that the regulatory/system pressure, economic pressure social pressure and enterprise strategic attitude are the main factors influencing the carbon disclosure of enterprise. Moreover, according to the influencing factors, relevant policy recommendations are put forward:To make sure the availability and transparency of corporate’s carbon information,the government should pay attach importance to relevant policies to complete carbon disclosure system,and companies should take the responsibilities of carbon disclosure.