文献类型：期刊文献

中文题名：Definition,measuring methods and status of carbon information disclosure in Chinese enterprises

英文题名：Definition,measuring methods and status of carbon information disclosure in Chinese enterprises

作者：CHEN Hua[1];WANG Hai-yan[2]

第一作者：陈华

机构：[1]Business College,Beijing Union University;[2]Accounting Department,Xinjiang University of Finance &Economics

第一机构：北京联合大学商务学院

年份：2015

卷号：0

期号：4

起止页码：393-400

中文期刊名：生态经济：英文版

收录：国家哲学社会科学学术期刊数据库

语种：英文

中文关键词：carbon;information;disclosure;content;definition;measuring;methods;status;description

外文关键词：carbon information disclosure;;content definition;;measuring methods;;status description

摘要：From the perspective of carbon disclosure goal,the paper defined the detail types of contents about carbon information disclosure,then constructed the carbon information disclosure index,by using the indices to 2011 annual report of A-share listed companies in Shanghai and Shenzhen Security Exchange,we found that Chinese enterprises' carbon disclosure scattered,industry structure quite different characteristics,quantity information and quality information asymmetry.
From the perspective of carbon disclosure goal,the paper defined the detail types of contents about carbon information disclosure,then constructed the carbon information disclosure index,by using the indices to 2011 annual report of A-share listed companies in Shanghai and Shenzhen Security Exchange,we found that Chinese enterprises' carbon disclosure scattered,industry structure quite different characteristics,quantity information and quality information asymmetry.