Research on Influencing Factors of Carbon Accounting Information Disclosure

Abstract

As of April 2018, 476 A-shares traded in the Shanghai Stock Exchange and the Shenzhen Stock Exchange of six energy-intensive industries are selected as research samples. According to their carbon accounting information disclosure of the situation analysis from 2015 to 2017, it can be seen that the five influencing factors, such as the size, development ability, equity characteristics, market approval, whether the company is in a pilot city of carbon emissions, are correlated with the level of carbon accounting information disclosure, while the effect of profitability on the level of carbon accounting information disclosure is not correlated.