An Empirical Study On The Determinants Of Carbon Information Disclosures In Listed Companies In China

With the signing of the Kyoto Protocol, Copenhagen summit and a series ofinternational environmental conference was held and the signing of the agreement, theissue of countering climate diversification has been more and more concerned by theworld. Respond positively to exhortation of energy saving, go low-carbondevelopment path, has become a trend.In order to effectively promote the development of low-carbon economy, companiesmust provide detailed specification of energy-saving emission reduction, clean energydevelopment and other aspects of the information, which the Government canstrengthen supervision, urging enterprises to take better low-carbon development path,companies can realize their own development in low-carbon risks and opportunities.However, due to a low carbon economy is a new product concept, concern iswidespread in the country in recent years, so, the domestic enterprises in the carbondisclosure information is not satisfactory, there is still much room for improvement.Therefore, the study of China’s current state of information disclosure of carbon,the carbon analysis of the reasons for disclosure of information to promote ourenterprises carbon disclosure, so as to provide the basis for strengthen thesupervision and guidance of government and enterprises themselves proceedactively energy saving.Environmental responsibility is part of corporate social responsibility, obviously,Environmental responsibility including energy conservation, energy efficiency,developing clean energy technology and other aspects of responsibility. Therefore,with reference to the existing model of disclosure of environmental information,conceive reason model of disclosure of carbon information. Based on socialresponsibility and financial report of SSE Social Responsibility index, extracted fromthe model of the required variables, using SPSS statistical software multiple linearregression, from the factors that affect the carbon disclosure perspective of this uniqueresearch, and test whether there existed significant factors in listed companies’ socialresponsibility reports, This can provide some theoretical basis and reference to policymakers.The results show that the size of companies and industries has a certaincorrelation with carbon information disclosure.