What Is Carbon Disclosure?

This book has conducted theoretical analysis and empirical research on the carbon information disclosure of listed companies in China. In the theoretical analysis section, the institutional backgrounds, disclosure methods, and driving forces of carbon information disclosure in different countries are compared; the carbon information disclosure standards of representative international organizations are analyzed; carbon information disclosure is analyzed from an economic perspective, and carbon is proposed. Information disclosure is one of the measures to reduce transaction costs; then, the status of carbon information disclosure of listed companies in China is analyzed. In the empirical research section, the influencing factors of corporate carbon information disclosure, the correlation between corporate carbon information disclosure and corporate value, and the correlation between corporate carbon information disclosure and creditor decision making are studied. Based on the above theoretical analysis and empirical evidence, policy suggestions are made to improve the state of carbon information disclosure in China. ^[1]