公司治理特征与碳信息披露——基于2012-2014年A股上市公司的经验证据

发布时间：2018-05-02 07:26

本文选题：碳信息披露 + 公司治理　；参考：《财会通讯》2017年03期

【摘要】：本文以2012-2014年连续三年披露碳信息的A股上市公司为研究样本,基于公司内部治理特征与外部治理特征,研究其对碳信息披露的影响。实证发现:我国上市公司碳信息披露整体质量较低,高碳行业的碳信息披露质量稍高于低碳行业;从全行业来看,第一大股东持股比例、控股股东性质及利益相关者治理对碳信息披露质量存在显著的正向影响;从分行业来看,影响高碳行业和低碳行业的碳信息披露质量的影响因素存在显著差异,影响高碳行业碳信息披露质量的因素主要为公司利益相关者治理的外部治理因素,而影响低碳行业的因素包括内部治理结构因素及外部治理的利益相关者治理因素。并且,相同的影响因素(利益相关者治理特征)对两个行业的影响效果也不同。
[Abstract]:Based on the internal and external governance characteristics of A share listed companies which disclosed carbon information for three consecutive years in 2012-2014, this paper studies its impact on carbon information disclosure. Empirical results show that the overall quality of carbon information disclosure of listed companies in China is relatively low, and the quality of carbon information disclosure in high-carbon industries is slightly higher than that in low-carbon industries. The nature of controlling shareholders and the governance of stakeholders have significant positive effects on the quality of carbon information disclosure, and the factors that affect the quality of carbon information disclosure in high carbon industry and low carbon industry are significantly different from each other. The factors that affect the quality of carbon information disclosure in high carbon industry are the external governance factors of corporate stakeholders, while the factors affecting low-carbon industries include internal governance structure factors and external governance stakeholders governance factors. Moreover, the same influencing factors (stakeholder governance characteristics) have different effects on the two industries.
【作者单位】：河海大学商学院;南京财经大学会计学院;
【基金】：国家社科基金“基于雾霾治理视角的碳减排优化模式与碳审计研究”(项目编号:15BGL060) 河海大学中央高校基本科研业务费专项资金(项目编号:2015B22914) 江苏省教育厅高校哲学社会科学研究基金指导项目“我国上市公司碳信息披露与效应的实证分析”(项目编号:2012SJD630069)的阶段性研究成果
【分类号】：X196;F275

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