Research on the Status Quo of Carbon Information Disclosure in Chinese Enterprises

DOI

10.2991/meic-14.2014.338How to use a DOI?

Keywords

carbon information disclosure; disclosure quantity;disclosure quality; the status quo

Abstract

By taking all companies listed in Chinese A share market as research sample, this paper deeply explores current situation and characteristics of Chinese listed company carbon information disclosure from two perspectives, quantity and quality of carbon information disclosure. The results show that industry attributes and industry category have a significant impact on enterprises carbon information disclosure behavior, there is large differences in the level of carbon information disclosure between different industries, and the total carbon information disclosure level is not stable. Meanwhile, most of carbon information disclosure contents focus on low carbon technology and low carbon product plans, there is little carbon information related to carbon trading and carbon audit. And carbon information disclosure of enterprises is different for different stakeholders, quantity of information disclosure for government is the most abundant, followed by banker.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Yuanhua Yang
AU  - Li Li
PY  - 2014/11
DA  - 2014/11
TI  - Research on the Status Quo of Carbon Information Disclosure in Chinese Enterprises
BT  - Proceedings of the 2014 International Conference on Mechatronics, Electronic, Industrial and Control Engineering
PB  - Atlantis Press
SP  - 1500
EP  - 1504
SN  - 2352-5401
UR  - https://doi.org/10.2991/meic-14.2014.338
DO  - 10.2991/meic-14.2014.338
ID  - Yang2014/11
ER  -