Original Articles
NI Yin-jian and Shen Ju-qin
Abstract
In the context of intensified global climate change,to study the factors affecting the disclosure of Chemical and Pharmaceutical Companies’ carbon in China,the paper descriptivelyevaluates the present situation of Chinese enterprises carbon disclosureand then empirically analyses from five aspects, such as company location,company size,the proportion of outstanding shares,the company profitability and the company’s liabilities, which isbased on CDP China Report 2008-2013.This paper finds that the large-scaleChemical and Pharmaceutical enterprises in the economic developed area are willing to disclose more information about carbon. And the other factors have no significant influence in disclosure of carbon.