Research On The Influencing Factors Of Carbon Accounting Information Disclosure By High Carbon Emission Industry Listed Companies In China

In recent years,China’s haze weather is getting worse,PM2.5 index frequently burst table,which seriously endangering people’s physical and mental health,but also on people’s normal production and life have a great impact.A report on the haze investigation documentary "under the dome" is caused by people on the air pollution,carbon dioxide,including emissions of pollutants and other environmental concerns and concerns.At the same time,as the derivative of environmental accounting,carbon accounting in the global context of the rise,the disclosure of carbon accounting information is also more widely outside the concern.In May 2014,Chairman Xi Jinping first put forward the "new normal",requiring our enterprises to change the traditional extensive economic way,follow the low carbon,green,recycling mode of development concept,which for China’s carbon accounting development has created new opportunities.In this context,this paper selects all the high-carbon industries(including oil processing,coking and nuclear fuel processing industry,ferrous metal smelting and rolling processing industry,electricity,heat production and supply industry,non-metallic mineral products industry)Listed companies as the object of study,to remove all ST enterprises,*ST enterprises,listed companies,new listed companies and incomplete data companies,160 listed companies 2012-2015 carbon accounting information disclosure to study the formation of 640 A study sample.Second,the author of the selected samples of the annual report,corporate social responsibility report and other reports for manual processing,the formation of carbon accounting information disclosure level as the explanatory variables,and profitability,development capacity,debt,annual control,the degree of equity,social supervision pressure,regional economic disparity and other factors as the explanatory variables.Industry control as a control variable for empirical analysis.Third,using descriptive statistical analysis,found that China’s high carbon emissions industry carbon accounting information disclosure level rising,but still in the middle level,lagging behind the level of developed countries.Finally,using the correlation analysis and regression analysis,we found that the four variables of the firm size,liability level,social supervision pressure and regional economic difference were tested and expected to be the same,equity concentration is opposite to the assumption that profitability and equity are not very significant.Based on the empirical results,this paper starts from the external environment and the internal environment of the enterprise,and puts forward some suggestions.The recommendations of the external environment include: to speed up the construction of carbon accounting information disclosure theory system;establish and improve the relevant laws and regulations system;strengthen supervision;vigorously promote the clean development mechanism,promote international cooperation.The recommendations of the internal environment include: the implementation of low-carbon development,energy-saving emission reduction concept;optimize the corporate governance structure,improve the independent director mechanism;improve the accounting staff of carbon accounting level.