Research On The Factors Affecting Carbon Accounting Information Disclosure Of Coal Chemical Listed Companies

Global warming is caused by the burning of fossil fuels such as oil and coal.And China's coal production and ranks the first in the world,and has become the nation's first energy,coal industry so good control of the carbon emissions,will play in coping with environmental issues such as climate warming.And coal chemical industry is a necessary way to realize the clean and efficient utilization of coal resources.The work of carbon emission reduction in coal chemical industry plays an important role in the development of low-carbon economy.Therefore,all sectors of society pay special attention to the carbon emission reduction of this industry,and its carbon accounting information disclosure has become a hot research topic in the academic circle.This study starts from the factors that influence the disclosure of carbon accounting information,explores the correlation between the disclosure level and the influencing factors,and seeks ways to improve the disclosure quality of carbon accounting information.Based on the analysis of the status quo and problems of carbon accounting information disclosure in the coal and chemical industry,and on the basis of sustainable development and other relevant theories.In coal chemical industry,social responsibility report the annual report of listed companies have disclosed and environmental impact statements as source of information,from the company's financial characteristics and governance mechanism two angles explores the possible influence factors of carbon accounting information disclosure.In coal chemical industry 35 five years a total of 175 samples of listed companies on the basis of empirical analysis and concludes that the company size,development ability,the scale of the board of directors and equity characteristics and positively related to the carbon accounting information disclosure quality,and profitability,debt level,the proportion of independent directors,ownership concentration and the joining together of two position on carbon,there is no significant difference among the level of accounting information disclosure.Then,yanzhou coal industry was selected as a typical enterprise,and on the basis of confirming its carbon accounting disclosure level,factors affecting the disclosure quality were analyzed.Finally,based on the empirical research and case analysis,the paper puts forward some Suggestions and countermeasures to optimize the carbon accounting information disclosure level of listed coal chemical companies.