The Study on the Relationship between Enterprise Characteristics and Carbon Information Disclosure: Empirical Data from the Listed Enterprises of the Heavy Polluted Industry in China of 2013

摘要

This paper selects 157 listed enterprises of heavy polluted industry in China of 2013 as the research samples, using the method of content analysis to construct the listed enterprises' carbon information disclosure index, testing the relationship between carbon information disclosure and enterprise characteristics empirically. The study found that: The CDI of the listed enterprises in heavy polluted industry in China is still relatively low. The CDI is significantly and positively related to the enterprise scale, is significantly and positively related to the enterprise ownership. The CDI is negatively correlated to the enterprise profitability and the enterprise financial leverage, but not significantly. The CDI is positively related to the listed years and the located area, but not significantly.