碳信息披露作为低碳信息结果表达的承载客体，能够发挥从低碳方法运用到低碳效果证明的综合性信息传递效果。围绕自愿性碳信息披露这一研究主题，以CDP中国报告涉及的上市公司为样本，实证检验公司特征与碳信息披露关系，研究结果发现：自愿性碳信息披露总体水平有限，减排目标和排放数据等量化数据严重缺失；公司规模和行业属性显著影响自愿性碳信息披露水平；盈利能力在一定程度上影响自愿性碳信息披露水平，股权性质、再融资需求以及财务杠杆并不影响自愿性碳信息披露水平。%As a carrying object for result of low carbon information expression ,carbon information disclosure can play to the comprehensive information transfer effect from low carbon method applied to low carbon effect .Around the research topic for voluntary carbon disclosure ,this paper empirically tested the relationships between company characteristics and carbon information disclosure with CDP reports on China listed companies as samples .The results show that :(1) The voluntary carbon disclosure level is limited and extremely short of quantized data such as carbon emission reduction targets and data etc ;(2) The company scale and industrial properties have a significant influence on the voluntary carbon disclosure ;(3) The profitability effects the voluntary carbon disclosure level to some extent ,however the ownership property and refinancing demand are irrelevant with it .
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