Constructive Research of Carbon Accounting Information Disclosure of Listed Companies

被引：1

作者：

Wang, Bohan ^{[1
]}

Guo, Xuemeng ^{[1
]}

Gao, Dongfang ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

LTLGB 2012: PROCEEDINGS OF INTERNATIONAL CONFERENCE ON LOW-CARBON TRANSPORTATION AND LOGISTICS, AND GREEN BUILDINGS. VOL 1 | 2013年

关键词：

Carbon accounting information disclosure; Disclosure ways; Disclosure content; List companies;

D O I：

10.1007/978-3-642-34651-4_131

中图分类号：

TU [建筑科学];

学科分类号：

0813 ;

摘要：

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.

引用

页码：989 / 994

页数：6

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