我国上市公司碳信息自愿性披露驱动因素研究

发布时间：2018-02-11 21:10

本文关键词： 碳信息自愿性披露驱动因素多元回归模型　出处：《山东农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球变暖成为世界普遍关注的焦点，从环境会计中发展而来的碳会计逐渐成为研究热点。在我国，根据国内实际情况，主要是通过上市公司的社会责任报告披露公司的碳信息情况。为了集中反映上市公司社会责任履行情况，我国上市公司社会责任报告披露形式从简单的在财务报告中叙述性披露，发展为单独编报多层次的社会责任报告披露形式。目前，碳信息披露主要是以自愿性信息披露为主，上市公司管理者在信息披露过程中具有选择性，这是上市公司管理层与利益相关者博弈决策的结果，这种选择性信息披露行为备受学者的关注。对碳信息自愿性披露驱动因素问题的研究有利于分析我国上市公司碳信息自愿性披露行为的内部驱动因素和政策性行为，从而为管理和监督碳信息披露行为制定合理的规章制度，为碳信息披露的理论研究提供证据和经验。然而，到目前为止，我国学者对碳信息自愿性披露动因的研究并不充分，相关理论分析和实证证据比较少。由于我国特殊的经济体制和企业制度，如股权结构比较特殊、资本市场信息披露监督管理不严格、投资者法律保护制度不健全、公司治理体制不完善等，使得我国上市公司碳信息自愿性披露驱动因素研究道路困难重重。同财务年报一样，碳信息及其载体——社会责任报告，一方面为利益相关者的决策提供信息来源，另一方面因其驱动因素难以准确衡量而成为学术界和实务界的难题。那么，影响我国上市公司碳信息的披露的因素主要有哪些？我国上市公司碳信息披露是否受公司治理结构的显著影响？国外的碳会计及碳信息披露研究成果对我国上市公司的碳信息自愿性披露研究是都可以适用？诸多问题有待进一步理论分析和实证研究检验。通过浏览相关文献发现，，国内学者对我国上市公司碳信息自愿性披露驱动因素研究存在以下问题：（1）在理论研究与创新方面，虽然我国学者对碳信息自愿性披露驱动因素研究成果层出不穷，但大都是基于国外的研究理论与成果的推演，专门针对中国特殊国情的碳信息披露理论研究可谓是少之又少，理论研究的局限性使得在提出决策建议时只能是泛泛而谈；（2）在研究内容上，大部分实证研究主要集中于公司污染事件的案例或者政府制约力对碳信息披露的影响上，对内部经济动因、公司治理结构等因素对我国上市公司碳信息披露的作用机理研究缺乏系统、全面的实证分析成果；（3）在指数构建方面，针对社会责任报告中碳信息的量化标准是目前研究的难点。多数学者采用简单的赋值方法，这种方式在很大程度上以披露的数量或内容替代披露质量，无视了信息质量这一特征，对研究结论缺乏说服力。本着科学严谨的学术态度，本文通过的规范分析和实证研究，集中研究影响我国上市公司碳信息自愿性披露驱动因素。首先，本文重点规整了碳会计中碳信息自愿性披露方面的研究成果，主要是从碳信息披露现状与发展、自愿性信息披露和碳信息披露驱动因素三方面出发，整理了国内外对于自愿性信息披露的研究成果，综述分析企业内部和外部驱动因素对企业碳信息自愿性披露的影响，并提出笔者自己的观点和对未来研究的思考。然后，以我国上市公司为样本，对各变量分层次进行描述性分析，了解各变量的特征，采用多元回归模型对上市公司碳信息自愿性披露内部动因进行分析。最后，对实证研究的结果和表现的现象进行分析，并提出相关政策建议。通过理论分析与实证研究，本文发现上市公司盈利能力、上市公司董事会规模、独立董事比例和公司规模与碳信息披露正相关。同时，发展能力与碳会计信息正相关，但不显著。
[Abstract]:With the global warming has become the focus of world attention, and carbon accounting has become a hot research topic in environmental accounting development. In our country, according to the actual situation, mainly through the listed company social responsibility report disclosure of carbon information company. In order to reflect the corporate social responsibility, from the simple form in the financial report narrative disclosure of corporate social responsibility report in our country, the development of separate compilation of multi-level social responsibility report disclosure form. At present, carbon disclosure is mainly based on voluntary information disclosure, listed company managers have selectivity in the process of information disclosure, this is the management of listed companies and interests related game decision results, this selective information disclosure has been the concern of scholars. The carbon voluntary information disclosure issues are driving factors For the analysis of carbon voluntary information disclosure of Listed Companies in China the internal driving factors and policy behavior, so as to formulate reasonable rules and regulations for the management and conduct of Carbon Disclosure Supervision, provide evidence and experience for the theoretical research of carbon disclosure. However, up to now, Chinese scholars on the motivation of voluntary disclosure of carbon study is not sufficient, less relevant theoretical analysis and empirical evidence.
Because of China's special economic system and enterprise system, such as the special ownership structure, capital market information disclosure supervision and management is not strict, legal investor protection system is not perfect, the corporate governance system is not perfect, the listed company voluntary information disclosure of carbon driving road factors difficult. As the financial report, carbon and information the carrier of social responsibility report, provides a source of information for stakeholders in decision-making, on the other hand, because of its driving factors is difficult to measure accurately and become a problem of academics and practitioners. Then the influence factors of China's listed companies to disclose information what are the main carbon? Carbon disclosure of listed companies is affected by the influence of corporate governance structure and accounting results of carbon? Carbon disclosure of foreign carbon disclosure of voluntary information of Listed Companies in China can study In order to apply? Many problems need further theoretical analysis and empirical research.
Through the survey of relevant literature, domestic scholars have studied the following problems on the driving factors of voluntary disclosure of carbon information in China's listed companies.
(1) in the theory research and innovation, while Chinese scholars study on driving factors of carbon results emerge in an endless stream of voluntary disclosure, but most of them are the results of foreign research on theory and deduction based on China specifically for the special conditions of the carbon disclosure theory research is less and less, the limitations of the theoretical research makes only in give advice is speak generally;
(2) in the research content, most empirical studies have focused on the company's pollution case or government control on the effect of carbon information disclosure, internal economic incentives and corporate governance factors such as lack of systematic research on Mechanism of information disclosure of Listed Companies in China, comprehensive empirical analysis results;
(3) in respect of construction index, quantitative criteria for carbon social responsibility information in the report is the difficulty in current study. Most scholars adopt simple assignment method, this way to a great extent to disclosure of the number or replacing the content of disclosure quality, despite the characteristics of information quality, lack of convincing conclusions.
The spirit of scientific and rigorous academic attitude, normative analysis and empirical research this paper focuses on the influence of driving factors of carbon voluntary information disclosure of Listed Companies in China. Firstly, this paper focuses on the regular information disclosure of voluntary carbon carbon accounting research, mainly from the status quo and development of carbon information disclosure, voluntary disclosure of information and carbon the disclosure of three aspects of driving factors, the research results at home and abroad for the voluntary disclosure of information, a summary of the impact analysis of the internal and external driving factors of carbon enterprises voluntary information disclosure, and puts forward the author's own views and thinking in the future research. Then, with the sample of Listed Companies in China, the descriptive analysis of the variable levels, understand the characteristics of the variables, using multiple regression model of voluntary information disclosure of internal motivation of carbon listed companies were analyzed. Finally, the results of empirical research and analysis of the phenomenon, and puts forward relevant policy suggestions. Through theoretical analysis and empirical research, this paper found that the profitability of listed companies, listed companies, board size, proportion of independent directors and firm size and carbon disclosure are related. At the same time, the information capacity and development of carbon accounting is related to but it is not obvious.

【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275;F270

【共引文献】