Nowadays, the contradiction between socio-economic development and environmental governance seems to be the top problem perplexing all countries. In order to effectively develop the economy, low-carbon economy was mentioned as an international topic at the United Nations Climate Change Conference. So far, it has gradually become the mainstream concept of economic development of the times. It has become a new problem how to quantify the adverse impact of enterprises on the environment under the background of low-carbon economy. The new concept of carbon accounting came into being. As China is still in the critical period of economic transformation, its demand for energy is still urgent, and it is facing more severe ecological and environmental problems than other countries. The 14th-five-year-plan once again emphasized the need to speed up the establishment of carbon emission trading market in order to realize the development of economy and people's living environment for long-term. The goal of China's sustainable economic development must be inseparable from the improvement of carbon accounting information disclosure level. Starting with the financial characteristics and relevant indicators of governance mechanism of China's high energy consuming listed companies, this paper explores the correlation between them and the level of carbon accounting information disclosure of the companies, so as to seek reasonable and effective methods to improve the level and quality of carbon accounting information disclosure in China.

Xu Bo, Liu Xinyi, Wang Wenbing. Micro evidence affecting the improvement of carbon accounting information disclosure in China——taking listed companies in high energy consuming industries as an example. Academic Journal of Business & Management (2022) Vol. 4, Issue 7: 10-21. https://doi.org/10.25236/AJBM.2022.040703.

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