Relationship between the Size of Accounting Firm and the Quality of Carbon Accounting Information Disclosure——The Case of Shanghai and Shenzhen A-share listed companies in heavy pollution industry in Beijing-Tianjin-Hebei region

The quality of carbon accounting disclosure has attracted much attention as neutrality and peaking targets were mentioned in the general debate United Nations General Assembly 2020. As world's largest country Carbon Emission, China lacks research related to size firms disclosure. This paper establishes an evaluation system information from perspective characteristics, selects Shanghai Shenzhen A-share listed companies Beijing, Tianjin Hebei regions 2021 sample, compares audited by varying sizes each characteristic dimension lastly a comprehensive comparison one-way ANOVA conducted explore relationship between heavy pollution industry whole. results indicate that reliability, timeliness, understandability, integrity larger are better, but comparability relevance not significantly firm size; overall, correspond higher industries. Based on results, this puts forward relevant suggestions at three levels: firms, state, enterprises, improve companies, then promote emission reduction work thereby facilitating achievement "dual carbon" objectives.