Research On The Influencing Factors Of Carbon Accounting Information Disclosure Quality Of Listed Companies In Power Industry

With the accelerated development of China’s economy,the acceleration of rural urbanization and industrialization,China’s energy resources are being continuously consumed,which has an important impact on the quality of China’s atmospheric environment.Problems caused by the melting of Arctic ice and snow and rising sea levels due to climate warming,will become more serious.The environment on which humans depend will rapidly deteriorate.This will not only affect human health worldwide,but also cause global the economy is shrinking and endangered organisms are extinct.Therefore,under the pressure of prevention and control of air pollution,it is imminent for the country to implement low-carbon emission reduction actions.In the "National Carbon Emissions Trading Market Construction Plan" formally issued in December 2017,the power industry was the first industry to be included in the national carbon emission trading market.The carbon emissions of the power industry are relatively large,It is against this background that this paper selects all listed companies in the power industry as research objects,removes all ST companies,*ST companies and companies with incomplete data,and lists 59 companies.The company conducted a study on carbon accounting information disclosure during 2015-2018,and finally formed 232 research samples.Secondly,taking the three theories of stakeholder theory,environmental value theory and sustainable development theory as the theoretical research basis,we will understand and explore the current status of carbon accounting information disclosure of listed companies in my country’s power industry.The author manually collects and processes the annual reports and corporate social responsibility reports of the selected samples to form the carbon accounting information disclosure level as the interpreted variable.The company’s size,profitability,industry nature,equity concentration,corporate supervision level,Seven factors such as operational capability and market recognition are used as explanatory variables.The correlation analysis,descriptive analysis and multiple regression analysis of the carbonaccounting information disclosure index and the seven variables are finally concluded as follows: China’s power industry listed companies The overall quality of accounting information disclosure is not high;factors such as company size,industry nature,shareholding concentration,and the level of corporate supervision are positively related to the quality of listed companies’ carbon accounting information disclosure.Based on the empirical results obtained,this article starts from the three perspectives of government,enterprise and the public,and proposes the following suggestions.Suggestions from the government include: improving the laws and regulations related to carbon accounting and increasing government supervision;suggestions from the enterprise include: improving the company’s environmental protection concept and improving the corporate governance structure;suggestions from the public include: using media to promote and improve accounting Staff structure,etc.Therefore,through the research on the power industry,the research in the field of carbon accounting information disclosure has been extended to a certain extent,and some targeted suggestions have been theoretically proposed for the development of my country’s low-carbon cause.