资源类上市公司碳信息披露质量评价研究

发布时间：2018-01-27 12:10

本文关键词： 资源类上市公司碳信息披露质量层次分析法　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：二氧化碳等温室气体的大量排放,引发全球变暖,带来了严重的自然环境问题。如何应对全球变暖己经成为全球亟待解决的重大课题。如今我国是全球最大的温室气体排放国之一,其中,二氧化碳排放量占据全球首位,我国面临着越来越大的国际减排压力。为了顺应国家低碳经济发展的要求,促进经济和环境的可持续发展,我国企业对碳信息披露越来越关注。因此有必要对碳信息披露质量进行系统性的研究。通过研究国内外环境信息披露以及碳信息披露的文献资料,对碳信息披露框架的组成内容进行了总结和归纳,并对信息披露质量评价方法进行了概括和筛选。然后,将资源类上市公司碳信息披露设置了显著性、量化性和时间性三个质量评价维度,同时基于层次分析法,设计了碳减排管理定位、碳减排管理体系与碳减排实施方法三个层次的碳信息披露质量评价指标体系和评价模型。以71家资源类上市公司为样本,从2013-2015年年度报告以及社会责任报告中筛选相关重要信息,运用构建的质量评价模型来评价其碳信息披露质量。同时,以中国石化为资源类上市公司具体研究案例,在公司层面上评价其碳信息披露质量。本文试图为资源类上市公司碳信息披露质量提供一种系统性的评价方法,为碳信息监督管理机构提供一种标准和依据。通过对资源类上市公司的碳信息披露质量评价结果进行分析,试图找出企业现阶段碳信息披露存在的不足,并提出改进的建议,以期提高我国企业碳信息披露的质量。
[Abstract]:The massive emissions of greenhouse gases such as carbon dioxide have triggered global warming. It has brought serious natural environment problems. How to deal with global warming has become a major issue to be solved. Now China is one of the largest greenhouse gas emitters in the world. Carbon dioxide emissions occupy the first place in the world, China is facing increasing international pressure to reduce emissions. In order to comply with the requirements of national low-carbon economic development, promote sustainable economic and environmental development. Chinese enterprises pay more and more attention to carbon information disclosure. Therefore, it is necessary to systematically study the quality of carbon information disclosure. Through the study of domestic and foreign environmental information disclosure and carbon information disclosure literature. The content of carbon information disclosure framework is summarized and summarized, and the evaluation methods of information disclosure quality are summarized and screened. Then, the significance of carbon information disclosure of resource listed companies is set up. Quantification and timeliness are three dimensions of quality evaluation. At the same time, based on the analytic hierarchy process, the management positioning of carbon emission reduction is designed. Carbon emission reduction management system and carbon emission reduction implementation methods of three levels of carbon disclosure quality evaluation index system and evaluation model. 71 resource listed companies as a sample. Select relevant important information from the 2013-2015 annual report and social responsibility report, and use the quality evaluation model to evaluate the quality of carbon information disclosure. At the same time. Taking Sinopec as the specific case of listed companies, the paper evaluates the quality of carbon information disclosure at the company level. This paper attempts to provide a systematic evaluation method for the quality of carbon information disclosure of resource listed companies. Through the analysis of the evaluation results of carbon information disclosure quality of resource listed companies, this paper tries to find out the shortcomings of carbon information disclosure in enterprises at the present stage. Suggestions for improvement are put forward in order to improve the quality of carbon information disclosure in Chinese enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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