With the continuous deterioration of global climate,all sectors of society gradually realize the importance of developing low-carbon economy,and carbon accounting has also been coming up.Carbon information disclosure is an important content of carbon accounting,and relevant stakeholders have begun to pay attention to the disclosure of carbon accounting information by enterprises.However,at this stage,China still lacks a sound and recyclable carbon accounting information disclosure system.In order to effectively improve the low level of carbon accounting information disclosure,this paper selects the relevant data of heavily polluting enterprises from 2019 to 2021,explores the main factors affecting the disclosure quality according to the actual situation,and puts forward relevant opinions.
关键词
碳会计信息披露质量/影响因素/重污染行业
Key words
quality of carbon accounting information disclosure/influencing factors/heavily polluting industries
维普
万方数据