Empirical Study On The Influencing Factors Of Carbon Accounting Information Disclosure

With the acceleration of industrialization,greenhouse gas emissions have increased and global warming has become more and more serious.In response to the above phenomena,the United Nations in Copenhagen held many climate change conferences,clearly proposed to vigorously develop low-carbon economy,countries around the world have responded,low-carbon economy has become the mainstream of the concept of social and economic development.How to quantify the environmental consequences caused by enterprise behavior under the background of low-carbon economy becomes the key,so carbon accounting emerges as the times require.However,according to relevant data,China's carbon accounting information disclosure situation is not ideal,the number of disclosure is small,and the quality of disclosure is not high.Under the boom of carbon accounting,strengthening carbon accounting information disclosure has become the top priority of China's social and economic development.Firstly,this paper combs the current situation of domestic and foreign research on carbon accounting information disclosure,based on stakeholder theory,information asymmetry theory,principal-agent theory,social responsibility theory and sustainable development theory,then makes a concrete analysis of the current situation of carbon accounting information disclosure in China,finds some problems,and then analyses the level of carbon accounting disclosure.Influencing factors and hypotheses are put forward.Secondly,this paper selected 495 a-share listed companies in Shanghai and shenzhen from2015 to 2017 as research objects,analyzed and sorted out 1360 samples,and conducted an empirical study on nine factors affecting the carbon accounting information disclosure level:company size,enterprise profitability,development ability,state-controlled,heavily polluted industries,shareholding ratio of controlling shareholders,market recognition,low-carbon pilot cities,and size of audit institutions.The results show that: at present,the level of carbon accounting information disclosure of Listed Companies in China is general,the company size,heavy pollution industry,controlling shareholder's shareholding ratio,audit institution size and carbon accounting information disclosure level are positively correlated,development capacity,state-controlled and carbon accounting information disclosure level are negatively correlated,enterprise profitability level,market acceptance of listed companies,etc.The relationship between low carbon pilot cities and carbon accounting information disclosure level is not significant.Finally,on the basis of empirical analysis,practical suggestions are put forward from the three levels of state,society and enterprises to improve the quality and level of carbon accounting information disclosure of listed companies and promote the sustainable development of listed companies.