{"title":"Does carbon disclosure converge across different geographical contexts? A qualitative study of the Guangdong-Hong Kong-Macao Greater Bay Area in China","authors":"Lu Bai, Qiang Lin, Minghui Yang, Sih-Ling Lin","doi":"10.54647/economics79323","DOIUrl":null,"url":null,"abstract":"This paper aims to find disclosure differences in carbon accounting information for companies operate in Guangdong-Hong Kong-Macao Greater Bay Area (GBA). Based on the study of companies in service sectors, we find companies in Guangdong may vary disclosure format by year and are more likely to show their effort in responding government policies, but companies in Hongkong and Macao follow a constant disclosure standard and prefer to show how they cooperate with disclosure standards. By the model we construct to analyze disclosure quality, we find companies in Hongkong and Macao are better in disclosure quality, SCIREA Journal of Economics http://www.scirea.org/journal/Economics July 26, 2022 Volume 7, Issue 4, August 2022 https://doi.org/10.54647/economics79323","PeriodicalId":294842,"journal":{"name":"SCIREA Journal of Economics","volume":"123 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"SCIREA Journal of Economics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54647/economics79323","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
This paper aims to find disclosure differences in carbon accounting information for companies operate in Guangdong-Hong Kong-Macao Greater Bay Area (GBA). Based on the study of companies in service sectors, we find companies in Guangdong may vary disclosure format by year and are more likely to show their effort in responding government policies, but companies in Hongkong and Macao follow a constant disclosure standard and prefer to show how they cooperate with disclosure standards. By the model we construct to analyze disclosure quality, we find companies in Hongkong and Macao are better in disclosure quality, SCIREA Journal of Economics http://www.scirea.org/journal/Economics July 26, 2022 Volume 7, Issue 4, August 2022 https://doi.org/10.54647/economics79323
本文旨在发现粤港澳大湾区企业碳会计信息披露的差异。通过对服务行业企业的研究，我们发现广东企业的披露形式可能会逐年变化，更倾向于表现出对政府政策的响应力度，而港澳企业则遵循不变的披露标准，更倾向于表现出对披露标准的配合程度。通过构建的信息披露质量分析模型，我们发现香港和澳门公司的信息披露质量更好，SCIREA经济学刊http://www.scirea.org/journal/Economics July 26, 2022 Volume 7, Issue 4, August https://doi.org/10.54647/economics79323
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