Carbon market trading pilot,carbon market scale and the quality of carbon information disclosure of enterprises
LI Long
ZHANG Yonghong
Abstract：The quality of carbon information disclosure of enterprises can reflect the carbon emission and carbon reduction capacity of enterprises,and also directly reflect the low-carbon strategy within enterprises,which is an important regulatory factor to solve environmental problems.This paper takes China's carbon market trading pilot as a quasi-natural experiment,and studies the influence of carbon market trading pilot on the quality of carbon information disclosure of enterprises by double difference method.It is found that the pilot of carbon market trading has significantly improved the quality of carbon information disclosure of enterprises in the pilot areas.At the same time,the larger the carbon market is,the more significant it will promote the quality of carbon information disclosure.The conclusion is that the government should give full play to the role of carbon market trading pilot in the quality of carbon information disclosure of enterprises and improve the carbon information disclosure system of Chinese enterprises,which is of reference significance for the construction of carbon market trading pilot in China at present.
Keywords：carbon market trading pilotcarbon market scalecarbon emission reductioncarbon information disclosure qualityexplained variabledifferences-in-differences
Publication Date：2024-05-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：8( 67-74 )