Research on the Relationship between Carbon Accounting Information Disclosure Quality and Corporate Market Value——Take Contemporary Amperex Technology Co., limited as an example

Yuehui Mu; Rongcheng Duan; Mingxu Liu

doi:10.2991/978-94-6463-368-9_32

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Research on the Relationship between Carbon Accounting Information Disclosure Quality and Corporate Market Value——Take Contemporary Amperex Technology Co., limited as an example

Authors

Yuehui Mu¹, Rongcheng Duan¹, Mingxu Liu¹^{, *}

¹No. 10, Xingfu Road, Tong’an Town, Longquanyi District, Chengdu, Sichuan, China

^*Corresponding author. Email: 89175073@qq.com

Corresponding Author

Mingxu Liu

Available Online 14 February 2024.

DOI: 10.2991/978-94-6463-368-9_32 How to use a DOI?
Keywords: carbon information quality; Enterprise value; Information disclosure evaluation
Abstract: This paper selects the most representative enterprise of new energy industry, Contemporary Amperex Technology Co., Limited (CATL), as a case enterprise. By constructing a carbon neutral information disclosure quality scoring system and using the evaluation method of entropy weight-Topsis to evaluate the carbon information disclosure quality. the correlation degree of enterprise carbon neutral information disclosure quality and enterprise value is analyzed. It is found that the carbon neutral information disclosure quality and enterprise value have a strong correlation, that is, the higher the carbon neutral information disclosure quality is, the greater the enterprise value is. It is hoped that this study can make enterprises realize the close relationship between carbon neutrality and enterprise value, urge enterprises to actively respond to the national carbon neutral policy, and take active and effective carbon emission reduction measures to create a win-win situation between the environment and enterprises.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
Series: Advances in Economics, Business and Management Research
Publication Date: 14 February 2024
ISBN: 978-94-6463-368-9
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-368-9_32 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Yuehui Mu
AU  - Rongcheng Duan
AU  - Mingxu Liu
PY  - 2024
DA  - 2024/02/14
TI  - Research on the Relationship between Carbon Accounting Information Disclosure Quality and Corporate Market Value——Take Contemporary Amperex Technology Co., limited as an example
BT  - Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023)
PB  - Atlantis Press
SP  - 272
EP  - 282
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-368-9_32
DO  - 10.2991/978-94-6463-368-9_32
ID  - Mu2024
ER  -

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