Constructive Research of Carbon Accounting Information Disclosure of Listed Companies

Bohan Wang (), Xuemeng Guo and Dongfang Gao
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Bohan Wang: Beijing Jiaotong University
Xuemeng Guo: Beijing Jiaotong University
Dongfang Gao: Beijing Jiaotong University

Chapter Chapter 131 in LTLGB 2012, 2013, pp 989-994 from Springer

Abstract: Abstract As an important part of the carbon accounting, Carbon accounting information disclosure has attracted much attention in recent years. However, our current carbon accounting information disclosure is fragmented and not standard; the level of corporation’s voluntary disclosure is not high. The lack of uniform standards and comparable information result in the value of the carbon accounting information can not be achieved. Therefore, this paper draws on the related field research to explore how to construct a model of information carbon accounting disclosure of listed companies in China, establish the principle of carbon accounting information disclosure, and design the content and ways of carbon accounting information disclosure, therefore, making our carbon accounting information disclosure a standardized basis.

Keywords: Carbon accounting information disclosure; Disclosure ways; Disclosure content; List companies (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-34651-4_131

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DOI: 10.1007/978-3-642-34651-4_131

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