Analysis on the Influencing Factors of Carbon Trading Accounting Information Disclosure of Listed Companies-OA Journal of Economy and Management-Pubscie

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Analysis on the Influencing Factors of Carbon Trading Accounting Information Disclosure of Listed Companies

DOI: 10.26855/oajem.2022.07.011
Year, volume (issue): 2022, 1(1)
pp. 52-56
Published in: OA Journal of Economy and Management
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Hongci Gu

Listed Companies, Carbon Trading Accounting, Information Disclosure, Influen-cing Factors

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Abstract

In recent years, global warming, extreme weather and other phenomena have sounded the alarm again and again. Excessive carbon emissions have caused very serious environmental consequences, and environmental protection has become a global focus. In this case, the emerging role of carbon trading accounting is derived from the accounting industry. However, the disclosure of carbon trading accounting information is faced with many problems. Especially for listed companies, if there are such problems, it will not only threaten the social image of the company, but also make it difficult to protect the rights and interests of all shareholders. Therefore, In the process of developing a low-carbon economy, the behavior of the main responsible entities for carbon emissions should not be ignored. Based on this, this paper conducts a systematic study on the information disclosure phenomenon, influencing factors and solutions of listed companies carbon trading accounting information, and demonstrates and analyzes the feasibility of each solution strategy through these assumptions and empirical cases.

Keywords: Listed Companies, Carbon Trading Accounting, Information Disclosure, Influen-cing Factors

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[1] Yan Longping, Song Xin. (2022). Research on the issue of carbon trading accounting information disclosure of listed companies in my country: Taking Shanghai Electric Power as an example [J]. Economic Research Guide, 2022 (18): 113-115.

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[3] Bai Yang. (2015). Analysis of the influence factors of carbon trading accounting information disclosure of listed companies in my country [J]. Research on Modern State-owned Enterprises, 2015 (16): 106.

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[5] Hu Jiapan, Ye Xuan, Qin Chunyi, Shen Liwang. (2020). Influencing factors of carbon trading accounting information disclosure of listed companies [J]. Value Engineering, 2020, 39(28): 8-9.

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