An Empirical Study on Industry Characteristics,Financial Performance,and Carbon Accounting Information Disclosure—A Case Study on Guangxi Listed Company
Taking listed companies in Guangxi as the sample research object,this study empirically investigates the relationship between carbon accounting information disclosure level,industry category,and financial performance of companies by reading and querying their 2020 annual reports,social responsibility reports,environmental reports,etc.,using statistical analysis methods.The empirical research results indicate that there is no correlation between industry characteristics and the quality of carbon accounting information disclosure.The profitability and development ability of enterprises are positively correlated with the quality of carbon accounting information disclosure,and the correlation is significant;there is no significant correlation between debt repayment ability,operational ability,and the level of carbon accounting information disclosure.
Carbon accounting information disclosureIndustry characteristicsFinancial performance
万方数据
