我国上市公司碳信息披露影响因素的研究

发布时间：2018-01-02 15:30

本文关键词：我国上市公司碳信息披露影响因素的研究　出处：《南京财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着低碳经济的发展,以及国内碳排放权交易的试点,碳信息和碳信息披露问题开始引起政府、监管机构及其他利益相关者的关注。传统的以经济利益主导的经济增长方式只注重短期利益而忽视了企业社会责任,而倡导低碳经济增长模式是未来经济发展、社会进步的必然趋势,但目前大部分企业基本上是被动地承担起碳治理的责任,这种现象在转轨经济的当代中国尤为明显。因此,本文对碳信息披露影响因素做出了一定的研究。本文在分析国内外碳信息披露和环境会计文献的基础上,依据碳信息披露项目(CDP)调查报告的结果分析了我国上市公司碳信息披露现状,推断可能起到影响企业披露碳信息的因素,并对影响因素进行了实证研究。本文根据2008-2011年CDP中国报告,收集样本公司的财务数据和外部信息进行线性面板数据回归分析。实证结果表明,我国上市公司碳信息披露受到盈利能力、资本结构、治理结构、审计质量、经济环境等内部及外部压力的影响较大。最后,根据碳信息披露影响因素的原因对未来建立我国碳信息披露标准和提高我国上市公司碳信息披露水平提出了建议和对策。本文的价值和创新点在于：在目前我国上市公司碳信息披露水平虽然在逐步提高但是相对国外上市公司披露水平仍然较低的情况下,对上市公司碳信息披露方式、内容以及现状做出了总结并与国外碳信息披露标准进行了对比；同时,在国内学者对碳信息披露研究的基础上,对碳信息披露影响因素做出了进一步的探索,外部压力对碳信息披露水平方面的影响进行了实证研究,是之前所没有的,有助于日后进一步的研究。
[Abstract]:With the development of low carbon economy, and domestic pilot carbon emissions trading, carbon carbon information and information disclosure problems begin to cause the government, regulators and other stakeholders concerned. The traditional economic interests of the dominant mode of economic growth only on short-term benefits while ignoring the social responsibility of the enterprise, and promote low-carbon economic growth is the mode of economic development in the future, the inevitable trend of social progress, but most companies are basically passive to assume the responsibility of governance of carbon, this phenomenon is particularly evident in the contemporary transition economy Chinese. Therefore, make a study on Influence Factors of the carbon disclosure of information. Based on the analysis of domestic and international carbon disclosure and environmental accounting documents, the Carbon Disclosure Project (CDP) on the basis of the results of the investigation report analyzed the current situation of information disclosure of Listed Companies in China, that may play Influence The enterprises disclose the factors of carbon information and make an empirical study on the influencing factors.
According to the 2008-2011 CDP Chinese report, financial data and external data Sample Firms makes a regression analysis of the linear panel data. Empirical results show that by profitability, capital structure, governance structure and audit quality of information disclosure of Listed Companies in China, the economic environment influence internal and external pressure greatly. Finally, according to the reasons of influencing factors the carbon disclosure of the future establishment of carbon information disclosure in China and puts forward some suggestions and Countermeasures to improve the level of information disclosure of Listed Companies in China.
The value of this paper are as follows: in the current information disclosure level of Listed Companies in China although gradually improving but relatively foreign listed companies disclosure level is still low, the carbon information disclosure of listed companies, and summarizes the content and status of foreign carbon disclosure standards were compared; at the same time. The disclosure of carbon information in the domestic scholars on the basis of the study, make a further exploration on the carbon disclosure influence factors, the external pressure on the carbon disclosure affect the level of information for the empirical research, which is not available before, is helpful to study further on.

【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F275;F276.6

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