With the increasingly severe global climate change issue,the environmental responsibility and sustainable development capability of enterprises have become key indicators for measuring their long-term value.Carbon accounting,as an important tool for evaluating and reporting greenhouse gas emissions of enterprises,directly affects the quality of information disclosure,corporate image,market trust,and decision-making of stakeholders.This article explores the impact of the quality of carbon accounting information disclosure on different groups(including investors,consumers,government regulatory agencies,and non-governmental organizations)from the perspective of stakeholders,and proposes strategic suggestions for optimizing the path of carbon information disclosure.
关键词
碳会计信息披露/利益相关者/质量影响/优化路径
Key words
carbon accounting information disclosure/stakeholders/quality impact/optimization path
维普
万方数据