Analysis of the Influencing Factors of the Quality of Environmental Accounting Information Disclosure of Manufacturing Enterprises under the "Double Carbon" Goal

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on factors influencing environmental disclosure quality in a major emerging economy under carbon goals.

🏢実務担当者:Highlights key internal and external factors (e.g., profitability, leverage, media) that can affect a firm's disclosure quality, useful for benchmarking and improvement.

🏛政策担当者:Demonstrates the effectiveness of government supervision and the role of informal institutions like media, informing regulatory design for disclosure quality enhancement.

中国の「炭素排出ピークアウトと炭素中立」という戦略目標の深い推進に伴い、国民経済の中心的支柱であり炭素排出の主要源である製造業のグリーン変革プロセスは、社会各界から大きな注目を集めている。企業の環境責任の履行状況を測定し、投資・融資情報の非対称性を緩和する重要なメカニズムとして、環境会計情報開示の質は、グリーン金融資源の配分効率に直接関わっている。本稿は「双炭」戦略のマクロ的背景に基づき、プリンシパル・エージェント理論、シグナル伝達理論、正当性理論を統合し、製造業企業の環境会計情報開示の質に影響を与える内部要因と外部要因を体系的に分析する。多重回帰モデルを構築し、中国の上海・深センA株製造業上場企業をサンプルとして実証テストを実施した。結果は、企業規模、収益性、独立取締役の割合、政府の環境保護監督の強度が開示の質に対して顕著な正の促進効果を持つことを示している。財務レバレッジの水準は開示の質と有意な負の相関関係にある。さらに、メディアの注目は非公式制度として、情報の透明性を高める上でも重要な役割を果たしている。実証的な結論に基づき、本稿は環境会計基準の整備、第三者監査監督の強化、企業のグリーンガバナンス能力の向上などの側面から対策と提案を提起し、中国製造業の環境情報開示の全体的な水準を高めるための理論的支援と実証的根拠を提供することを目指している。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

With the in-depth promotion of China's strategic goal of "carbon peaking and carbon neutrality", the green transformation process of the manufacturing industry, as the core pillar of the national economy and the main source of carbon emissions, has attracted much attention from all walks of life. As an important mechanism to measure the performance of corporate environmental responsibilities and alleviate the asymmetry of investment and financing information, the quality of environmental accounting information disclosure is directly related to the efficiency of green financial resource allocation. Based on the macro background of the "dual carbon" strategy, this paper integrates principal-agent theory, signal transmission theory and legitimacy theory, and systematically analyzes the internal and external factors affecting the quality of environmental accounting information disclosure of manufacturing enterprises. By constructing a multiple regression model, this paper selects China's Shanghai and Shenzhen A-share manufacturing listed companies as samples for empirical testing. The results show that the scale, profitability, proportion of independent directors and the intensity of government environmental protection supervision have a significant positive driving effect on the quality of disclosure. The level of financial leverage is significantly negatively correlated with the quality of disclosure. In addition, media attention, as an informal system, also plays an important role in improving information transparency. Based on the empirical conclusions, this paper puts forward countermeasures and suggestions from the aspects of improving environmental accounting standards, strengthening third-party audit supervision, and improving the green governance ability of enterprises, aiming to provide theoretical support and empirical evidence for improving the overall level of environmental information disclosure in China's manufacturing industry.

• crossref https://doi.org/10.62177/apemr.v3i3.1406first seen 2026-05-14 23:57:06