The Study Of Influencing Factors Of The Level Of Carbon Accounting Information Disclosure Of Listed Companies In China

The rapid development of the global economy, bringing the continuous improvement of people’s material living standards, but the survival of the human environment has also been an unprecedented destruction. Industrial emissions, car exhaust and other large greenhouse gas emissions of the greenhouse effect, causing global warming, the gradual melting of polar ice, rising sea levels, drought and a series of floods and frequent extreme weather events. In the increasingly serious environmental problems, the low-carbon economy, carbon accounting came into being, and the paper selected carbon accounting information disclosed in the carbon accounting is very important for the study. As a result of the effectiveness of carbon accounting information disclosure work on a global scale is not very good, so this article on the summary of previous research, the use of standard research and empirical research method are combined to Shanghai A shares 100 Social Responsibility Index constituent stocks for the study carried out research of carbon accounting information disclosure of listed companies the level of influence factors. Internal factors include the size of the company, industry characteristics, the nature of ownership, profitability, external factors including the regulatory level. Through research, we draw the firm size, industry characteristics, the nature of corporate ownership and whether to obtain ISO14000 certification of these four factors and the company is listed on the Carbon Disclosure level was significantly positively related to the level of corporate profits and corporate carbon accounting information disclosure levels significantly negative correlation conclusions. For conclusion, this paper carried out a detailed analysis and put forward relevant suggestions to recognize the factors that hinder corporate disclosure of information and the disclosure of carbon motivation of enterprises, so as to guide the enterprises to actively disclose information related to carbon accounting, and ultimately to achieve energy conservation...