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Environmental Information Disclosure, Listed Companies should Set an Example

摘要


With the rapid development of the world economy, global warming and other climate problems have been paid more and more attention. Low carbon green economy has been widely appreciated. More and more enterprises are required to disclose the information of carbon dioxide emission by the government. In recent years, under the supervision of government departments, enterprises began to use environmental accounting to disclose their environmental information. This paper studies the present situation and urgency of environmental information disclosure, analyzes the problems existing in environmental information disclosure of listed companies, and then puts forward specific suggestions for improving environmental information disclosure of listed companies.

參考文獻


Wei Yuping, Yang Meng. Corporate Carbon Information Disclosure: Status Quo, Problems and Countermeasures[J]. Finance and Accounting Newsletter, 2017 (10).
Xu Weida, Peng Juan. Research on the Correlation between Listed Companies' Carbon Management Mechanism and Corporate Value[J]. Shanghai Management Science, 2016(2).
Huang Le. Evaluation and Analysis of Carbon Information Disclosure Quality of Listed Companies[J]. Commercial Accounting, 2016(2).
He Yu, Tang Qingliang, Wang Kaitian. Carbon performance and financial performance[J]. Accounting Research, 2017(2).
Chen Hua, Wang Haiyan, Jing Xin. Chinese Corporate Carbon Information Disclosure: Content Definition, Measurement Methods and Status Quo Research [J]. Accounting Research, 2013 (12).

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