Situation Analysis Of Government Environmental Regulation And The Carbon Disclosure

With the international focus on the phenomenon of global warming,the World Climate Conference held in Copenhagen,in recent years,the Carbon Disclosure problem getting into people’s attention,has become a hot issue in the field of environmental accounting research.For this research topic,Western scholars have done a lot of theoretical and empirical research,but there is still this aspect of the Western countries and the Governance and our research there are certain advantages compared.The actual reality,enterprises as the main responsibility for carbon emissions who must disclose their influence and pressure the production process on the environment,as well as mitigation measures taken.At present,China promulgated the "Measures on Open Environmental Information(Trial)","Cleaner Production Promotion Law" and "public offering of securities of the information disclosed and format guidelines No.2," and a series of rules and regulations,to the adoption of the government environmental regulation means Carbon enterprise environmental information disclosure behavior norms,to avoid the continued deterioration of the environment.So in the above context of government environmental regulations,corporate carbon disclosure of information whether get better?Why so many enterprise Carbon Disclosure in a lower level?This series of questions,not only pay close attention to corporate management,it is the government department,investors,creditors,consumers,and other stakeholders to pay close attention to the content.Therefore,this article as a starting point,from the perspective of theoretical and empirical inquiry environmental impact of government regulation on corporate carbon disclosure.Firstly,review relevant literature,to grasp the direction of current research and developments.Second,from a public Discussion government environmental regulation theory of environmental resources,supply and demand information from the perspective of corporate carbon discusses corporate carbon disclosure theory,and analyzed the mechanism of action of the government environmental regulation corporate carbon disclosure.On this basis,the design has been studied to the end of 2012 the Commission issued a "public offering of securities of the company information disclosure content and format guidelines No.2" as a benchmark,select 2012-2013 832 Shanghai A shares listed on the entire industry The company as a research sample,by paired samples T-test and chi-square test,reflecting the corporate status quo and the Carbon Disclosure produce corporate carbon disclosure summary of possible reasons for the differences.By 2012,after two years with the 2013 Carbon Disclosure enterprise level comparison,in 2013 the level of disclosure has improved compared with 2012,but the overall level of disclosure is still in the low stage.In the comparative analysis of sub-sectors and sub-regions found that all sectors and all regions in general have improved on the average of the Carbon Disclosure water,but in the specific tests and analysis of single indicators are a large number of evaluation can not pass inspection The phenomenon reflects the Government’s overall impact of environmental regulation on the significant impact on the evaluation of a single industry or region is not significant situation.Fully illustrated in the government environmental regulation,carbon conscious corporate disclosure information has been significantly improved,but in terms of actual disclosure quality is not satisfactory.Finally,on the above findings,we propose that the Government should strengthen the construction of environmental aspects of the legal system,build corporate carbon disclosure framework as soon as the information content,uniform standard for carbon disclosure index and,at the same time strengthen the supervision and management of a wide range of information disclosure,so that the government environmental regulation to better play its due role in the development of low-carbon economy,the real carbon emissions,the economic environment and harmonious development of the situation together.