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Investors and other stakeholders are starting to pay attention to firms’ carbon emissions and carbon disclosure. This study investigated the effects of voluntary carbon disclosure information and carbon emissions on firm value from listed companies in the Shanghai and Shenzhen 300 (CSI 300) Index. We also apply the Probit model to predict the probability of voluntary carbon disclosure information. The results indicate that the increase in carbon emissions has a negative impact on firm value. The action that companies select to disclose carbon emissions has a positive impact on firm value. The effect of leverage ratio on VCDI is increasing year by year. What is more, the probability of the average size firm carbon disclosure was 30.73% in 2020. Company management needs to pay attention to the risks caused by carbon emissions and ensure the quality of carbon disclosure information, especially the authenticity and reliability of the information.
相似文献During the excavation of high gas mine, gas and dust often exist at the same time. In order to ensure that the gas concentration remains within a safe range and minimize the risk of workers’ pneumoconiosis, we simulated the interaction mechanism of airflow, gas, and dust, explored the pollution law of gas and dust, and obtained the optimal purification distance (Lp) by the CFD method. The reliability of the numerical simulation was verified by field measurements. Firstly, the properties of the gas and dust affected the structure of the airflow field. At the same time, the change in the airflow field affected the concentration distributions of the gas and dust. During the diffusion process, some high-risk regions in which the gas or dust concentrations exceeded 0.80% or 200 mg/m3, respectively, were discovered. Moreover, we have found that the airflow velocity in the top region of the tunnel and at the intersection corner between the cutting face and tunnel wall was the main factor affecting the purification effects. When Lp = 5–8 m, the gas concentration remained below 0.50%. When Lp = 6 m, the dust concentration reached a minimum of 287.5 mg/m3. Therefore, the optimal purification distance was determined to be 6 m; in which case, the gas and dust concentrations decreased by 32.84% and 47.02%, respectively.
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