本文以碳信息披露项目(CDP)计算的企业碳信息披露评分来度量企业碳信息披露质量,重点考察碳信息披露质量价值相关性在发达国家和发展中国家之间是否存在显著差异。本文通过实证研究发现,公开碳信息披露能够显著的提升企业市场价值,而由于发达国家强制披露碳信息的政策削弱了自愿披露的效应,碳信息披露质量价值相关性在发展中国家比在发达国家更强。 In this paper, we use the Carbon Disclosure Scale of Carbon Disclosure Project (CDP) to measure the quality of corporate carbon information disclosure, and examine whether there is a significant difference between the quality and value of carbon disclosure in developed and developing countries. The empirical research shows that disclosure of carbon information disclosure can significantly improve the market value of enterprises. However, the mandatory disclosure of carbon information in developed countries has weakened the effect of voluntary disclosure. The correlation between the quality and value of carbon information disclosure in developing countries is higher than that in developed countries Stronger