Research On Influencing Factors Of Carbon Accounting Information Disclosure Quality Of Listed Mining Companies

According to the Climate White Paper released by China in 2022,the world temperature in 2021 was 1.11℃ higher than the average pre-industrial temperature,and the average surface temperature gradually increased from 7.14℃ in 1990 to 10.17℃ in2021,indicating that the warming of the earth is still occurring.In the era of industrialization,the rapid development of technology has promoted social progress,but it has also brought some harm to the environment.At the same time,the emission of greenhouse gases,mainly CO2,has soared and high carbon energy has been consumed in large quantities,people have realized the necessity of green and low-carbon transformation development.Under the background of low carbon economy,carbon accounting as a new accounting method arises at the historic moment.In carbon accounting system,information disclosure is an important link,and effective disclosure of carbon accounting information is one of the important means of environmental management and low-carbon development.Starting from Chinese mining listed companies,this paper firstly discusses the concepts of carbon accounting,carbon accounting information disclosure and disclosure quality,and combines the sustainable development theories,information asymmetry theories,social responsibility theories and stakeholders theories,and makes an initial judgment on the main factors influencing the carbon accounting information disclosure of Chinese mining listed companies.Listed mining companies were collected from A stock market as samples,and company size,profitability,proportion of independent directors,nature of holding,level of audit supervision and environmental management were selected as explanatory variables to build a model for the relationship between them and the quality of carbon accounting information disclosure,and conduct empirical analysis to explore the factors affecting the quality of carbon accounting information disclosure.The results show that the number of carbon accounting information disclosure of listed companies in our country is not high and the quality is poor.Company scale,independent directors proportion,audit supervision level and environmental management are positively correlated with carbon accounting information disclosure quality of listed mining companies.That is,the larger the influential factor index,the higher the quality of carbon accounting information disclosure.Therefore,from the macro and micro levels,feasible countermeasures and suggestions are put forward to improve the quality of carbon accounting information disclosure.We hope that this article’s research is to promote building and improving our carbon accounting information disclosure system,to promote smoothly our economic green transformation development.