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Constructive Research of Carbon Accounting Information Disclosure of Listed Companies

In: Ltlgb 2012

Author

Listed:
  • Bohan Wang

    (Beijing Jiaotong University)

  • Xuemeng Guo

    (Beijing Jiaotong University)

  • Dongfang Gao

    (Beijing Jiaotong University)

Abstract

As an important part of the carbon accounting, Carbon accounting information disclosure has attracted much attention in recent years. However, our current carbon accounting information disclosure is fragmented and not standard; the level of corporation’s voluntary disclosure is not high. The lack of uniform standards and comparable information result in the value of the carbon accounting information can not be achieved. Therefore, this paper draws on the related field research to explore how to construct a model of information carbon accounting disclosure of listed companies in China, establish the principle of carbon accounting information disclosure, and design the content and ways of carbon accounting information disclosure, therefore, making our carbon accounting information disclosure a standardized basis.

Suggested Citation

  • Bohan Wang & Xuemeng Guo & Dongfang Gao, 2013. "Constructive Research of Carbon Accounting Information Disclosure of Listed Companies," Springer Books, in: Feng Chen & Yisheng Liu & Guowei Hua (ed.), Ltlgb 2012, edition 127, chapter 0, pages 989-994, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-34651-4_131
    DOI: 10.1007/978-3-642-34651-4_131
    as

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