Abstract
This research utilizes company carbon information disclosure results obtained by web crawler from network media as data sources, discusses the factors which influenced carbon disclosure for the SSE social responsibility index. 100 stocks of Shanghai social responsibility index are selected as research samples. The multivariate regression analysis model is applied to study influence factors of carbon disclosure of listed companies. The research results show that the carbon disclosure of the listed companies in China has positive correlation with enterprise size, involved industry, growth ability, enterprise property and whether listed abroad or not. The first three factors have obvious significance, while the carbon disclosure has negative correlation with corporate profitability and liabilities level.
Research works in this paper are financially supported by Research Planning Foundation in Humanities and Social Sciences of the Ministry of Education of China (Grant No. 13YJAZH044) and National Science Foundation of China (Grant No. 61173052).
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Li, L., Xi, H., Dongjun, L. (2017). Influencing Factors for Carbon Information Disclosure of Chinese Listed Companies Based on Network Media Data. In: Balas, V., Jain, L., Zhao, X. (eds) Information Technology and Intelligent Transportation Systems. Advances in Intelligent Systems and Computing, vol 455. Springer, Cham. https://doi.org/10.1007/978-3-319-38771-0_3
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DOI: https://doi.org/10.1007/978-3-319-38771-0_3
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