Research on Corporate Carbon Information Disclosure

This book conducts theoretical analysis and empirical research on the carbon information disclosure of listed companies in my country. In the theoretical analysis part, the institutional background, disclosure methods and driving forces of carbon information disclosure in different countries are compared; the carbon information disclosure guidelines of representative international organizations are analyzed; carbon information disclosure is analyzed from an economic perspective, and carbon information disclosure is proposed as one of the measures to reduce transaction costs; then, the current situation of carbon information disclosure by listed companies in my country is analyzed. In the empirical research part, the influencing factors of corporate carbon information disclosure, the correlation between corporate carbon information disclosure and corporate value, the correlation between corporate carbon information disclosure and creditor decision-making, etc. Were studied. Through the above theoretical analysis and empirical evidence, policy recommendations are put forward to improve my country's carbon information disclosure status.