Carbon Disclosure and Information Asymmetry

Abstract

Abstract This study is investigated the influence of corporate disclosure of carbon emissions on information asymmetry. The results found that company emissions and disclosure has a positive impact on information asymmetry, but no relationship between carbon emissions and information asymmetry. This discrepancy may be attributed to the lack of carbon-related regulations on government policy during the study period, which affected investors' response to carbon information asymmetry. JEL classification numbers: G32. Keywords: Carbon disclosure, Information Asymmetry, Sustainable Development.