Full Title: China’s Climate Disclosure Regime: How Regulations, Politics, and Investors Shape Corporate Climate Reporting
Author(s): Edmund Downie, Erica Downs, and Yushan Lou
Publisher(s): Center on Global Energy Policy at Columbia University SIPA
Publication Date: November 29, 2023
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This report offers the most comprehensive English-language analysis to date of China’s climate disclosure regime— the regulations, pressures, and informal norms that drive firms’ decisions around publicizing climate-relevant information about their businesses. The report begins by reviewing the climate disclosures of 39 of China’s largest carbon-emitting firms— its “carbon majors”— to provide a baseline survey of climate disclosure quality among large, emissions-intensive firms. The sample spans seven of China’s highest-emitting industrial sectors and includes both listed and unlisted firms. The Authors combine this review with an analysis of cross-national corporate climate disclosure quality datasets to map China’s climate disclosure regime.