Research On The Influencing Factors Of Carbon Accounting Information Disclosure Based On Heavy Pollution Industry

In recent years, climate warming lead to extreme weather occurring in our country frequently, more and more environmental problems getting attention of the whole society. China, as an energy consumption superpower, enterprise production and residents living is mainly based on coal consumption. "High carbon" energy consumption structure can release a large amount of carbon dioxide and intensify greenhouse effect. China is the world’s second emitter of carbon, and listed companies in heavy pollution industry are the large carbon emissions. Therefore, the primary solution to this problem is to solve the carbon emissions of the listed companies in heavy pollution industry. At present, the carbon accounting information disclosure mainly has the following several ways:"Financial report and note", "independent environmental report", "community responsibility report", "board report", "prospectus", "important matter", "internal conference records" and "management discussion and analysis". Although there are more and more carbon accounting information disclosure in heavy pollution industry, lacking the unified measurement,statistics, calculation and disclosure standard to the carbon accounting information, hence, the level of the carbon accounting information disclosure of the listed companies in heavy pollution industry has been low.This paper employs the methodology of literature research, content analysis and empirical analysis, and first gives the definition of theories such as carbon accounting, carbon accounting information disclosure, sustainable development and signal transfer based on the annual reports and reports of CSR and environment from listed companies in heavy pollution industry. Then the paper sifts through and defines the elements that have an influence on carbon accounting information disclosure from those companies, selecting 798 samples in 3 years from 266 listed companies in heavy pollution industry from A shares in Shanghai and Shenzhen markets, and studies those elements from 7 aspects such as firm size, level of managerial share ownership and separated leadership structure by empirical research.According to empirical study and analysis, we come to the conclusion that the influence that aspects such as firm size, development ability, cash, managerial share ownership, ownership property and separated leadership structure have on carbon accounting information disclosure from listed companies in heavy pollution industry is in accordance with the assumption, while the degree of market recognition is opposite to the anticipation. On this basis, this paper presents suggestions in five ways for improving carbon accounting information disclosure of listed companies in heavy pollution industries, partly contributing to the research on the field of carbon accounting information disclosure. Furthermore, some theoretical supports are offered for China’s low-carbon endeavor.