An Empirical Study on the Factors Affecting Carbon Accounting Information Disclosure of Chinese Listed Companies

Abstract

This paper selects 341 from Shenzhen and Shanghai listed companies as a sample, and uses the descriptive statistical analysis to find out the status quo of disclosure from the perspective of industry type and year respectively, then this paper analyzes the influence of the industry type, company size, governance structure, business performance, development ability and the debt level on the carbon accounting information disclosure of the listed companies. Keywords