Research In The Impacting Factors Of The Disclosure Of Carbon Information Of Listed Companies In China

With the development of low-carbon economy, as well as the domestic carbon emissions trading pilot, carbon and carbon information disclosure problem has dragged the attention of government regulators and other stakeholders. Traditional way of to the economic interests of the dominant economic growth only pay attention to short-term interests and ignore the corporate social responsibility, and advocate the low carbon economy growth pattern is the inevitable trend in the future economic development, social progress, but at present most of the enterprises’ basically carbon governance only take passively responsibility, particularly in the economic transition of contemporary China. Therefore, in this paper, the research in the impacting factors of carbon disclosure helps to find which may have influence factors of enterprise information disclosure of carbon capture and quantitative measures, to change the status quo of low levels of disclosure before providing a preliminary improvement direction. This paper based on the theory of carbon information and environment information, according to the carbon disclosure project (CDP) the results of the survey, carries on the analysis about the present situation of information disclosure of carbon, and the influence factors of carbon disclosure to speculate.According to the CDP reports collected in2008-2011samples and the company’s financial data for empirical research, The empirical results show that carbon information disclosure of listed companies in our country affected by varieties of effects. Finally, according to the carbon disclosure reasons of affecting factors on future carbon information disclosure system and the evaluation index is put forward Suggestions and countermeasures.The value and innovation points of this paper is that in the current level of carbon information disclosure of listed companies in our country gradually increase, but less situations abroad is still low, the present situation has made the summary and comparison with foreign carbon disclosure framework; At the same time, in the current domestic research on carbon disclosure lack of cases, the influence factors of carbon disclosure has made the preliminary inference and validation, helps scholars make further study in the future.