Different Regional Carbon Disclosure Of Information Research In China

In recent years,Because of rising sea levels,melting glaciers and other climate change problems frequently happen,climate change had been paid more and more attention in the global scope.Carbon dioxide is the root of the issue of climate change.so reporting and publishing carbon information also caught the attention of governments around the word.At present the carbon information disclosure research showed vigorous development trend.Although the development of industrialization and urbanization speed in our country is fast,it also brings serious environmental problems.Our country’s level of economic development imbalance in different areas.in the industrialization,the urbanization fast development phase,Carbon dioxide’s emissions characteristics are also different in different regions.Whether there is any different in the quality of different regions enterprise carbon disclosure level? This is a problem worthy studying.Based on the carbon disclosure level of the enterprise in different regions,content analysis is used to obtain numerical,then descriptive analysis for numerical value,finally use non-parametric test for significance test of differences.The results showed that the enterprise overall carbon disclosure level is not high,the different regional carbon disclosure level has a significant difference,through the decomposition of index,we found that :emissions and management methods,set up institutions and jobs about environmental protection and emissions reduction,subsidies and reward fund about environmental protection and emissions reduction don’t have significant difference in this three index level;plan of emission reduction,making system of energy conservation and emission reduction,tons of energy saving exist significant difference in this three index level;emissions targets and complete,emissions tonnage,pay pollution discharge fees and project investment exist significant difference in 2013,but the difference in2014-2015 has a tendency to shrink in 2014-2015,the reason may be that companies pay more attention of the carbon disclosure.Then,we build multivariate linear model,this paper studies the effect of regional factors for carbon disclosure.The results showed that the carbon disclosure overall level is low,enterprise’s desire to carbon disclosure is different,different regions of gradient descending from east to west,the eastern region enterprise carbon disclosure will stronger than the central and western regions.According to the results,we put forward some policy suggestions: governmentdepartments should consider regions factor when making carbon disclosure policy;We should increase the voluntary carbon disclosure policy guidance and propaganda,improve the consciousness of national emission reduction,speed up the system construction and implementation of carbon information disclosure system,narrow the differences in different regions.Narrow enterprise carbon disclosure level of different regions should focus on plan of emission reduction,making system of energy conservation and emission reduction,tons of energy saving,at the same time also cannot ignore the influence of the six other indicators.