The Influence of Academic Independent Directors and Confucianism on Carbon Information Disclosure: Evidence from China

Table 1

Items included in the carbon information disclosure index.

ID	Category/item
CC	Climate change-related risks, opportunities, and actions
1	CC1	Risks associated with climate changes
2	CC2	Description of the actions initiated or planned as a result of identification of risks associated with climate change
3	CC3	Opportunities associated with climate change
4	CC4	Actions initiated or planned as a result of identification of opportunities associated with climate change
GHG	GHG emissions accounting
5	GHG1	Methodology used to calculate GHG emissions
6	GHG2	External verification/assurance status that applies to GHG emissions
7	GHG3	Total GHG emissions
8	GHG4	Breakdown of GHG emissions
9	GHG5	GHG emission intensity
10	GHG6	Strategies to reduce GHG emissions
11	GHG7	GHG emission reduction plans
12	GHG8	GHG emission intensity reduction
EC	Energy consumption accounting
13	EC1	Total energy consumption
14	EC2	Breakdown of energy consumption
15	EC3	Total renewable energy consumption
16	EC4	Breakdown of renewable energy consumption
17	EC5	Strategies to increase renewable energy use
18	EC6	Strategies to reduce energy use
ACC	Climate change-related governance and accountability
19	ACC1	Board committee responsible for climate change risk management
20	ACC2	How the board reviews progress on firms carbon performance
21	ACC3	Incentives for managing GHG emissions and energy use
22	ACC4	Staff development programs to encourage reduction of emissions and energy use

The index is adopted from Liu et al. [11].