Research on the Influencing Factors of Carbon Disclosure -- ACase Study of Listed Companies in the Iron and Steel Industry
Abstract
With the continuous development of Chinas economic level, the necessity of environmental issues and economic development has
become the focus of international debate. Based on this, this paper takes listed companies in Chinas iron and steel industry from 2105-2019
as the research object, and analyses and researches the carbon emission information disclosed in their annual social responsibility reports as
well as sustainable development reports. The results show that listed companies with concentrated shareholdings, high quality of external audits, and more state-owned shareholders holdings are more willing to proactively disclose carbon emission information.
become the focus of international debate. Based on this, this paper takes listed companies in Chinas iron and steel industry from 2105-2019
as the research object, and analyses and researches the carbon emission information disclosed in their annual social responsibility reports as
well as sustainable development reports. The results show that listed companies with concentrated shareholdings, high quality of external audits, and more state-owned shareholders holdings are more willing to proactively disclose carbon emission information.
Keywords
Listed companies in the iron and steel industry; Carbon emissions; Information disclosure; Influencing factors
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PDFReferences
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DOI: http://dx.doi.org/10.70711/frim.v3i1.5864
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