碳会计信息披露影响因素研究——基于沪市A股重污染行业经验数据.pdf

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1、息披露水平和更加科学有效的构建低碳社会提供一定的帮助。关键词：碳会计信息披露影响因素重污染行业上市公司实证研究ABSTRACTOurChina'seconomicdevelopmentmakeaspurtofprogressfromtheperiodofreformandopening-up，theeconomicaggregatedrankedsecondintheworld，butintheprocessofrapidingdevelopmentalsohighlightsanumberofissues，e

2、speciallytheenvironmentalissues，PM2.5istheshadowofthedevelopment，theChinaMeteorologicalAdministrationdatashowthatsince2013，thenationalaveragenumberforhazedaysaremostsincethefounding.Moreandmorecompaniesgraduallyincreasedawarenessofcarbondisclosureinformation

3、；CarbonDisclosureProject（CDP）istheworld'slargestinvestorsorganization，China'slistedcompaniesstartedtoparticipateintheCarbonDisclosureinvestigationlate，fromtheyear2008to2014，thecompaniesthatparticipatequantityfrom5to45，CDPquestionnaireresponseshavegreatlyimpr

4、ovedthequalityofpreviousyears，thenumberofdisclosuresincreasedmoreandmore，moreaccurate，morecomprehensive，moresystematicandstructuredcommunicationwiththepublicandinvestorsmoreactively，therefore，inthebackgroundofourcurrentlylow-carboneconomicdevelopment，promote

5、enterprisecarbonaccountinginformationdisclosure，ithasimportantsignificancetodevelopthelow-carboneconomy.Inthebackgroundoftheglobalthatadvocatetheconceptoflow-carboneconomy,differentcountrieshavetakenmeasurestoenergy-savingemissionforreductionmanagement,resea

6、rchoncarbonaccountingfieldhasgraduallyrisen.Thisstatusstilllagsbehindrelatively,theverygreatdegreeliesinourcountryforthestudyofcarbonaccountingstartedlate,developmentislaggingbehind,thatstillintheprimarystage,thetheoryandthepracticehasnotformedthestandardize

7、dsystem,carbonaccountinginformationdisclosureinourcountryisstillinthestateofrelativelyscatteredandfragmented,notinformedthestandardsystemdisclosureofinformationsystem,listedcompanieslackofdisclosureconsciousnessandmotivation.CombinationthepresentChinaCarbonA

8、ccountingInformationDisclosureresearch，inordertofullyunderstandthecurrentsituationofChina'sShanghaiA-shareheavilypollutingindustriescarbonaccountinginformationdisclosureoflistedcompanies，themain