可持续发展下碳信息披露质量问题的研究

Research on the Quality of Carbon Information Disclosure under Sustainable Development

近年来,气候变化引起国际社会各界的广泛关注。随着我国“双碳”目标可持续发展战略的提出,碳信息披露质量问题成为近几年来研究的热点话题。本文通过对核心期刊文献进行梳理,以碳信息披露意愿性、影响因素、经济后果三个方面为出发点,总结出了我国目前碳信息披露质量研究存在的问题以及相应的深化研究方向,并提出具有针对性的建议。最终,为未来进一步的实证研究提供依据。

In recent years,climate change has attracted extensive attention from all sectors of the international community.With the proposal of China's"dual carbon"sustainable development strategy,the quality of carbon information disclosure has become a hot topic in recent years.This paper summarizes the existing problems in China's current research on the quality of carbon information disclosure and the corresponding deepening research direction through sorting out the core journal literature and taking the willingness,influencing factors and economic consequences of carbon information disclosure as the starting point,and puts forward targeted suggestions.Finally,it provides a basis for further empirical research in the future.