A Study On The Influencing Factors Of Carbon Accounting Information Disclosure

Our China’s economic development make a spurt of progress from the period of reform and opening-up,the economic aggregated ranked second in the world,but in the process of rapiding development also highlights a number of issues,especially the environmental issues,PM2.5 is the shadow of the development,the China Meteorological Administration data show that since 2013,the national average number for haze days are most since the founding. More and more companies gradually increased awareness of carbon disclosure information;Carbon Disclosure Project(CDP) is the world’s largest investors organization,China’s listed companies started to participate in the Carbon Disclosure investigation late,from the year 2008 to 2014,the companies that participate quantity from 5 to 45,CDP questionnaire responses have greatly improved the quality of previous years,the number of disclosures increased more and more,more accurate,more comprehensive,more systematic and structured communication with the public and investors more actively, therefore,in the background of our currently low-carbon economic development,promote enterprise carbon accounting information disclosure,it has important significance to develop the low-carbon economy.In the background of the global that advocate the concept of low-carbon econo my, different countries have taken measures to energy-saving emission for reduction management, research on carbon accounting field has gradually risen. This status s till lags behind relatively, the very great degree lies in our country for the study of carbon accounting started late, development is lagging behind, that still in the pri mary stage, the theory and the practice has not formed the standardized system, car bon accounting information disclosure in our country is still in the state of relativel y scattered and fragmented, not informed the standard system disclosure of informat ion system, listed companies lack of disclosure consciousness and motivation. Comb ination the present China Carbon Accounting Information Disclosure research, in o rder to fully understand the current situation of China’s Shanghai A-share heavily p olluting industries carbon accounting information disclosure of listed companies,the main factors affecting the disclosure of inquiry,this paper use of literature analyzes,research data collection,empirical analysis approach,with the social responsibility theory,the Shanghai A-share listed companies heavily polluting industries as the starting point,the impact of carbon accounting information disclosure influence factors were screened and defined. While the selected 187 Shanghai A-share listed compani es in heavily polluting industries 2010-2013 conducted a statistical form the 748 stu dy samples; based on research hypotheses on to seven factors GRI <Sustainability Reporting Guidelines>,company size,the degree of debt, profitability,corporate governance,etc. as the independent variables of the empirical analysis,the study f ound that in a sample of descriptive statistical analysis,because of lacking a unifor m disclosure standards,and this information is a kind of voluntary disclosure,ther efore the extent of disclosuring vary widely,overall the carbon accounting informat ion disclosure level compare to developed countries compared lagging behind. In bi nary Logistic regression analysis conducted for the study sample drawn,GRI <Sust ainability Reporting Guidelines>,company size,the degree of debt,the size of the independent directors of the four independent variables through a significant correl ation test,and profitability,two syncretic shareholding,ownership concentration do es not pass the significance test.With the empirical research result,this paper based on the final conclusions that the study proposed policy recommendations may be effective and helpful for a more scientific and effective development of low-carbon economy.