With the proposal of the "dual carbon" target, carbon emission has become the focus, and the requirement of carbon disclosure for enterprises has come. At present, there are still a few listed companies that disclose carbon information in China, and there is no unified way of disclosure, and the content of carbon disclosure is lack of consistency. Therefore, it is urgent to raise the awareness of carbon disclosure among enterprises and increase the number of disclosing enterprises by improving the awareness of social responsibility and mandatory disclosure requirements. The carbon disclosure reports will be more comparable by standardizing carbon disclosure requirements, unifying channels and formats. The quality and reliability of carbon disclosure will be increased by building a reasonable evaluation system and implementing effective supervision policies.

Jiawei Shi. Research on the Current Situation of Carbon Disclosure of Chinese Listed Companies under the Dual Carbon Target. International Journal of Frontiers in Sociology (2022), Vol. 4, Issue 2: 57-60. https://doi.org/10.25236/IJFS.2022.040211.

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