Research On The Determinants Of Carbon Accounting Information Disclosure By The Mining Industry Listed Companies

The acceleration of the industrialiazation process has led to an increase in greenhous gas emissions such as CO₂,global warming has become more and more serious.The United Nations Climate Change Conference held in Copenhagen,the development of low-carbon economy has become the mainstream of the era of economic development,and environmental consequences caused by the behavior of enterprises under the background of low carbon economy has become the key to quantify,thus carbon accounting came into being.According to the relevant data show that the carbon accounting information disclosure of our country's level is not high,the rapid increase in China's carbon accounting information disclosure level has become the current development of low-carbon economy among the most important.In this paper,we first make a review of the carbon accounting information disclosure at home and abroad.Through the study of many scholars,we find that the company size,industry characteristics and development capacity and other factors have an inpact on the level of the carbon accounting information disclosure.Then based on sustainable development theory,social responsibility theory,stakeholder theory and signaling theory as the theoretical basis of the article,First of all for carbon accounting related concepts are expounded,and then describes the development process of the mining industry,the relevant policies and the status quo of carbon accounting information disclosure.Then,this paper choose Shanghai and Shenzhen A-share eligible 77 mining industry listed companies as the research sample,six factors affected by the level of carbon accounting information disclosure:the company size,level of risk,cash flow,development ability,market acceptance,the size of the board of supervisors to conduct empirical research.The results indicat that the carbon accounting information disclosure levels of manufacturing listed companies at present is generally low,the company size,cash flow,market acceptance,the size of the board of supervisors exist significant positive correlation,development ability with the carbon accounting information disclosure level exists significant negative correlation,the level of risk with carbon accounting information disclosure is no significant influence.At last,on the basis of empirical analysis,this paper finally put forward from three aspects of theoretical system,internal management and external environment may be effective suggestions and countermeasures,in order to improve the level carbon accounting information disclosure by mining listed companies and promote the sustainable development of economy.