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

Zengjun Gu (), Xuemeng Guo and Lixia Jian
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Zengjun Gu: Beijing Jiaotong University
Xuemeng Guo: Beijing Jiaotong University
Lixia Jian: Beijing Jiaotong University

Chapter Chapter 132 in LTLGB 2012, 2013, pp 995-1000 from Springer

Abstract: 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: Carbon accounting information disclosure; Factors; Industry type; Company size (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_132

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DOI: 10.1007/978-3-642-34651-4_132

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