Research On The Influencing Factors Of Carbon Information Disclosure Of Listed Companies In The Low-carbon Economy

In recent years, the international community has set off a big wave of low carbon development. The voice of low-carbon development is widely spread in the world. The concept of low carbon has become the common values and moral standard of the contemporary society. The background of low carbon development has put forward new demands on the relationship between enterprise management and ecological environment and social environment. Effect of enterprise production and management activities on the ecological environment, enterprise carbon reduction action have become the external stakeholders concerned problems. As a way of an enterprise to fulfill its carbon emission reduction responsibility and communicate with stakeholders, the carbon information disclosure of enterprises has been highly concerned by the government regulators, enterprises themselves and the public, and it has become an important practical problem.Based on the background of low carbon economy, this paper reviews the evolution process of international carbon information disclosure and the existing theoretical research results in China and abroad, analyzes regulations and rules of the disclosure of carbon information by western countries and related international organizations. This paper focuses on the practice and experience of the Carbon Disclosure Project in the investigation of carbon information disclosure, attempts to define the content framework of carbon information disclosure for Chinese enterprises. In the analysis of the status quo of China’s enterprise carbon information disclosure, this paper made a more detailed analysis and comparison based on the CDP report and social responsibility report. In the empirical part, this paper reviews the theoretical basis of the influencing factors of carbon information disclosure of listed companies from the perspective of corporate characteristics and internal governance structure, and then puts forward the research hypothesis. This paper designs variables and model, based on the CDP questionnaire survey of China’s listed companies as research samples, and makes multiple regression analysis of the impact factors of carbon information disclosure, then draw the conclusion of the study. Finally, we put forward relevant policy recommendations based on the government, enterprise and social angle, in order to improve the level of China’s listing Corporation’s carbon information disclosure, and promote the development of China’s low carbon economy.