Research on the Corporate Carbon Disclosure in China

The main way of carbon disclosure of Chinese enterprises is to participate in the Carbon Disclosure Project (CDP) and to publish their Corporate Social Responsibility Report (CSR).We made a comparison the carbon disclosure between the enterprises which participated in CDP and the others which not, and find that the quality of carbon information which is disclosed in CSR varies, the enterprises which participate in CDP have stronger consciousness, richer content, more complete data than those not involved in the CDP. Thus, to improve the quality of corporate carbon disclosure in China, we need the establishment framework of carbon disclosure, disclosure norm, disclosure and supervision mechanism.