CarbonemissionsCarbonDisclosureQualityandEnterpriseValue[Abstract]thecarbonconstrainedenvironment,companiesdeterminethecarbonintensityofregulatoryriskfacedbybusinesssize,CarbonDisclosureofenterpriseswithstakeholdersimportantbridge.For2010wasselectedS&P500’s85corporatecarbonemissionsandcarbondisclosurequalityvaluerelevanceofempiricalresearchfoundthat:corporatecarbonemissionsandenterprisevaluesignificantlynegativelycorrelated;CarbonDisclosurequalityandcorporatevalues​​positivelycorrelatedbutnotsignificantly;regulatoryenvironmentforenterprisecarbondisclosurequality,carbonemissionsandenterprisevaluecorrelationgreaterimpact,highemittersofcarbonemissionsandtheenterprisevaluewassignificantlynegativelycorrelatedwiththeCarbonDisclosurequalityandbusinessvaluenegativelycorrelated;lowemissioncorporatecarbondisclosurequality,carbonemissionsareassociatedwiththeenterprisevalue.1[Keywords:]enterprisevalue;carbondisclosurequality;carbonemissions;regulatoryenvironment;carbonemissions;SocialResponsibilityAccounting;environmentalaccounting;paperstowriteFromaninternationalperspective,carbonreductionissueswithenvironmental,political,economictripleproperty,whichortoreshapetheworldeconomiclandscape.EU,Canada,Japan,Australia,theUnitedStatesandsocompelbusinessesreportingGHG(GreenhouseGas,abbreviatedasGHG)emissions:TheEUrequiresitsmemberstatesadoptedthe‘greenhousegasmonitoringandreportingguidelines’(Monitoring&ReportingGuidelinesofgreenhousegasemissions);Canadaissueda‘greenhousegasemissionsreporting’(TheGreenhouseGasEmissionsReport);Australiangovernmentissuedthe‘NationalGreenhouseGasandEnergyReportingAct’(NationalGreenhouseandEnergyReportingBill2007);U.S.EPAreleased‘mandatorygreenhousegasreportingsystem’(MandatoryReportingofGreenhouseGasesFinalRule);U.S.SecuritiesandExchangeCommissionissueda2‘disclosureofinformationonclimatechangeinterpretiveguidance.’Toseeka‘legitimate’socialstatus,voluntarydisclosureofcarboninformationmoreandmoreenterprises.However,thecapitalmarketisawareofcorporatecarbonemissionsandtheCarbonDisclosureimportanceofquality?Carbonemissionsbythecapitalmarketsbusinessisamoreseverepunishmentit?Thispaperintendstoexaminethesequestionsthroughempiricalbeanswered.AliteraturereviewBroadlyspeaking,theCarbonDisclosurebelongstothesocialresponsibilityaccountingandenvironmentalaccountingresearchcategory,buttheemergingcarbondisclosureissuesregardingthisstudyfocusedonthefollowingthreeaspects.(A)ontheCarbonDisclosureFrameworkresearchCurrently,morerepresentativeoftheCarbonDisclosureframeworkhastheCarbonDisclosureProject(CarbonDisclosureProject,abbreviatedasCDP)questionnaire,theCanadianInstituteofCharteredAccountants‘ImprovedManagementDiscussionandAnalysis:disclosureon3climatechange,‘ClimateRiskDisclosureInitiative’ontheglobalframeworkforclimateriskdisclosure,‘ClimateDisclosureStandardsBoardofthe’DraftFrameworkonClimateChangereport,‘andtheU.S.SecuritiesandExchangeCommission’andthedisclosureofinformationrelatedtoclimatechangeGuide‘[1].Thedisclosureframeworkfromdifferentanglespointedenterpriseshoulddisclosethecarboncontent,whichCDPmainsurveyofcorporateleadersonclimatechange-relatedrisksandopportunitiesawarenessaboutcorporateGHGemissionsaccountingandGHGreduction,aswellasenterprisescopeClimatechangegovernancemeasures.CanadianInstituteofCharteredAccountantsbelievesthati...