公司特征与碳信息自愿性披露——基于合法性理论的分析视角

发布时间：2018-10-15 19:39

【摘要】：在自愿性信息披露的研究框架下,结合合法性理论,选取深沪A股上市公司为研究样本,通过对其2011年年报进行内容分析,构建了公司碳信息自愿性披露指数,对我国上市公司的公司特征与碳信息自愿性披露的关系进行了实证分析。实证检验发现:(1)公司规模、财务风险、固定资产比例均与碳信息自愿性披露显著正相关;(2)销售增长率与碳信息自愿性披露显著负相关;(3)上市年限与碳信息自愿性披露显著负相关。研究表明,上市公司将碳信息自愿性披露作为维护和提升自身合法性地位的一种管理方式。合法性压力越大的公司,越愿意提供自愿性碳信息披露;合法性压力越小的公司,越不积极主动提供自愿性碳信息披露。
[Abstract]:Under the research frame of voluntary information disclosure, combined with the legitimacy theory, this paper selects Shenzhen and Shanghai A-share listed companies as the research sample, through the content analysis of its annual report in 2011, constructs the carbon information voluntary disclosure index of the company. This paper makes an empirical analysis of the relationship between the corporate characteristics of listed companies and the voluntary disclosure of carbon information. The empirical results show that: (1) Company size, financial risk, The proportion of fixed assets is significantly positively correlated with the voluntary disclosure of carbon information; (2) the growth rate of sales is negatively correlated with the voluntary disclosure of carbon information; (3) the number of years listed on the market is significantly negatively correlated with the voluntary disclosure of carbon information. The research shows that listed companies use voluntary disclosure of carbon information as a management way to maintain and enhance their legitimacy. The greater the legitimacy pressure, the more willing to provide voluntary carbon disclosure, while the less the legitimacy pressure, the less active the voluntary carbon disclosure.
【作者单位】：北京联合大学商务学院;新疆财经大学会计学院;山东工商学院会计学院;
【基金】：山东省高校人文社科研究计划项目(J12WF06)
【分类号】：F276.6;F233;F205

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