Research on the Relationship between Carbon Accounting Information Disclosure Quality and Corporate Market Value——Take Contemporary Amperex Technology Co., limited as an example

Yuehui Mu (), Rongcheng Duan () and Mingxu Liu ()

A chapter in Proceedings of the 2023 5th International Conference on Economic Management and Cultural Industry (ICEMCI 2023), 2024, pp 272-282 from Springer

Abstract: Abstract This paper selects the most representative enterprise of new energy industry, Contemporary Amperex Technology Co., Limited (CATL), as a case enterprise. By constructing a carbon neutral information disclosure quality scoring system and using the evaluation method of entropy weight-Topsis to evaluate the carbon information disclosure quality. the correlation degree of enterprise carbon neutral information disclosure quality and enterprise value is analyzed. It is found that the carbon neutral information disclosure quality and enterprise value have a strong correlation, that is, the higher the carbon neutral information disclosure quality is, the greater the enterprise value is. It is hoped that this study can make enterprises realize the close relationship between carbon neutrality and enterprise value, urge enterprises to actively respond to the national carbon neutral policy, and take active and effective carbon emission reduction measures to create a win-win situation between the environment and enterprises.

Keywords: carbon information quality; Enterprise value; Information disclosure evaluation (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-368-9_32

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