Research On The Impact Of Corporate Governance Characteristics On The Carbon Accounting Information Disclosure

In recent years,the problem of global warming has become increasingly serious,coupled with people’s deep understanding of low-carbon economy,the low-carbon economy has gradually become a new economic development model.In view of this,the analysis of low-carbon economic development model based on accounting has led to a new important branch of Environmental Accounting-carbon accounting.Relevant scholars are paying more and more attention to the research of carbon accounting and carbon accounting information disclosure.As far as the carbon accounting information disclosure is concerned,it has important practical significance for solving a series of problems such as realizing low-carbon management of enterprises,adjusting macro-Industrial structure,and effectively integrating and allocating low-carbon resources in the market.The active development of carbon accounting information disclosure can guide the whole people to strengthen their awareness of the importance of fulfilling the responsibility of low-carbon development.Therefore,the number of listed companies involved in carbon accounting information in annual reports,environmental reports,social responsibility reports and other reports is increasing year by year.However,in China,the practice research of carbon accounting information disclosure of listed companies is still in the initial stage,and it still stays at the level of drawing lessons from the research results of western developed countries.There are some obvious problems in carbon accounting information disclosure,such as scattered location,unreasonable content,and scientific standards have not yet been established and applied.Under the above background,the research on the carbon accounting information disclosure of listed companies is one of the important issues that need to be solved urgently.In order to improve the level of carbon accounting information disclosure,this paper selects listed and controlled enterprises in carbon emissions trading market as the research sample from the new perspective of corporate governance characteristics,and studies the carbon accounting information disclosure from the perspective of corporate governance characteristics through theoretical analysis,current situation analysis and empirical analysis.The results show that the carbon accounting information disclosure level of emission control enterprises in China’s carbon emission trading market is significantly correlated with ownership concentration,the size of the board of directors,concurrent chairman and general manager and the size of the board of supervisors,but not with ownership nature,proportion of independent directors and proportion of executive shareholding.Finally,this paper proposes to improve the level of carbon accounting information disclosure by promoting the construction of carbon accounting information disclosure and improving corporate governance characteristics,in order to help change the status quo.