Executive Personal Characteristics And Carbon Information Disclosure Level

With the frequent occurrence of environmental problems such as climate warming and haze,carbon information disclosure has become the focus of all sectors of society in recent years.As an effective channel for enterprises to communicate with stakeholders in environmental information,carbon information disclosure of enterprises has not yet formed a unified framework system for carbon information disclosure.There are relatively few studies on carbon information disclosure,and there are still problems such as non-standard information disclosure and low level of disclosure.In addition,most of the researches on the influencing factors of carbon information disclosure focus on the level of corporate governance,and few of them focus on the personal characteristics of senior executives.Based on this,this paper selects a relatively large number of public utilities listed companies that disclose carbon information,collects data such as personal characteristics of their executives,and analyzes the influence of personal characteristics of corporate executives on carbon information disclosure,in order to provide empirical evidence for carbon information disclosure and improve the situation of corporate carbon information disclosure.This paper is based on the idea of "background analysis-theoretical analysis-hypothesis-empirical test-to provide recommendations" for analysis.Firstly,it analyzes the necessity of studying the quality of carbon information disclosure through sorting out domestic and foreign literatures and sorting out existing achievements.Secondly,the paper analyzes and summarizes the theoretical basis of the influence of executives' personal characteristics on carbon information disclosure level,and puts forward the hypothesis.Then,measuring software was used to empirically test the correlation between personal characteristics of senior executives and corporate carbon information disclosure level.A conclusion was drawn that the gender,age,education level and risk preference of senior executives were positively correlated with corporate carbon information disclosure and there was still a large room for improvement in the quality of corporate carbon information disclosure.Finally,on the basis of background,empirical test results and theoretical analysis,suggestions for improvement are proposed,hoping to enrich the research in the field of carbon information disclosure and increase the standard of corporate carbon information disclosure.