Research on the relationship between domestic carbon information disclosure system and disclosure quality: an empirical study based on the constituent stocks of Shanghai Stock Exchange Social Responsibility Index

Jianfei Shen; Jingjie Li

doi:10.1117/12.2638681

17 May 2022 Research on the relationship between domestic carbon information disclosure system and disclosure quality: an empirical study based on the constituent stocks of Shanghai Stock Exchange Social Responsibility Index

Jianfei Shen, Jingjie Li

Author Affiliations +

Proceedings Volume 12259, 2nd International Conference on Applied Mathematics, Modelling, and Intelligent Computing (CAMMIC 2022); 122593W (2022) https://doi.org/10.1117/12.2638681
Event: 2nd International Conference on Applied Mathematics, Modelling, and Intelligent Computing, 2022, Kunming, China

Abstract

The increasing greenhouse effect has brought many adverse effects on people’s production and life, and the international call for reducing carbon emissions to curb environmental degradation is getting louder and louder. As the main body of carbon emission, it is of great significance to study its carbon emission and carbon information disclosure behavior for my country's energy conservation and emission reduction. However, my country's current carbon information disclosure system is not perfect, there are many problems, resulting in uneven levels of corporate disclosure, which provides an opportunity for this paper to study the relationship between carbon information disclosure system and disclosure quality. This paper selects the constituent stocks (100 indices) of the SSE Social Responsibility Index from 2015 to 2020 as the research object, constructs the CDI index as an indicator to measure the level of corporate carbon information disclosure, establishes a multiple regression model, and empirically analyzes the effect of the carbon information disclosure system on the quality of corporate disclosure. impact, and the role of differences in the nature of the industry and the nature of the enterprise. The research concludes: The carbon information disclosure system has a promoting effect on the quality of corporate disclosure. The disclosure level of state-owned enterprises and carbon-intensive enterprises is significantly higher than that of non-state-owned enterprises and non-carbon-intensive enterprises. It can enhance the role of carbon information disclosure system in promoting the quality of corporate disclosure.

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Jianfei Shen and Jingjie Li "Research on the relationship between domestic carbon information disclosure system and disclosure quality: an empirical study based on the constituent stocks of Shanghai Stock Exchange Social Responsibility Index", Proc. SPIE 12259, 2nd International Conference on Applied Mathematics, Modelling, and Intelligent Computing (CAMMIC 2022), 122593W (17 May 2022); https://doi.org/10.1117/12.2638681

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KEYWORDS

Carbon

Pollution control

Environmental sensing

Personal protective equipment

Solar energy

Analytical research

Quality systems

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