Research On The Influencing Factors Of Listed Companies' Carbon Emission Accounting Information Disclosure

With the rapid development of Chinese economy,politics and culture,global warming,the domestic PM2.5 air crisis and other issues have been a serious threat to our living environment.In an important period of the current carbon market opportunities for the development of our country,promote resource-based enterprise carbon accounting information disclosure,to control greenhouse gas emissions,promote the healthy development of enterprises,promote the adjustment of economic structure and sustainable development is of great significance.According to the current research situation,in order to understand the status of accounting information resource type enterprise Carbon Disclosure in China,to explore its main influencing factors,this paper uses the research methods of literature analysis,data collection and empirical analysis,summarizes and analyses the domestic and foreign related research results,based on the actual situation of Chinese resource-based enterprises based.Take the sustainable development as the theoretical support,the influence factors of accounting information resource enterprise Carbon Disclosure in China are screened and defined,selected in 260 resource-based enterprises listed in Shanghai and Shenzhen as the research sample,and carries on the statistics to the situation in 2013-2015,a total of 780 samples,the overall description and analysis the level of accounting information resource enterprise Carbon Disclosure in China,and the listed company size,age,social responsibility report,whether the enterprise set up ring To ensure that the Department,whether the occurrence of major environmental pollution incidents,whether or not in the carbon emissions trading pilot,the city where the level of the environmental impact of carbon emissions accounting information disclosure of factors to make empirical tests.Through empirical research and concrete analysis,draw the following conclusions: Chinese current level of resource type enterprise carbon accounting information disclosure of listed companies is lagging behind;the scale,age,degree of investor attention,whether the occurrence of major environmental pollution incident,whether in the pilot,carbon emissions trading is for resource type enterprise carbon accounting information disclosure of important influence.On the basis of empirical research,this paper puts forward some possible suggestions and Countermeasures to improve the level of carbon emission accounting information disclosure and the development of low-carbon economy.