制度压力视角下董事会特征对碳信息披露的影响

发布时间：2018-03-17 14:22

本文选题：制度压力　切入点：董事会特征　出处：《长沙理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着低碳经济在中国的深入发展,如何更好、更快、更高效的践行低碳经济发展模式,达到经济社会发展与生态环境保护“双赢”的局面,是中国政府加快生态文明制度建设的根本目的。2015年1月1日,新《环境保护法》的实施,更是彰显了我国政府践行低碳发展之路、建设绿色中国的雄心与决心。随着未来我国政府对上市公司温室气体信息披露监管要求的强化,作为碳排放主要来源的高能耗、重污染等工业企业,企业在创造利润持续经营的前提下,也应该坦然面对温室气体排放所带来的挑战,积极参与到应对气候变化的碳减排实践中。碳信息披露作为其中最直接体现企业碳减排行为的方式之一,逐渐引起了社会各界的关注与重视。本文正是基于以上背景,探究在日渐严苛的法律法规制度下,制度压力、董事会特征及碳信息披露之间有何影响关系。本文在相关文献回顾基础上,首先介绍与企业碳信息披露紧密相关的公司治理理论、新制度理论以及合法性理论等理论,梳理并定义研究中涉及到的“制度压力”、“董事会特征”及“碳信息披露”等相关概念。然后,分析制度压力、董事会特征及碳信息披露之间的作用机理。其中,董事会特征涵盖董事会规模、独立董事占比、董事会会议次数和董事会构成多元化四个方面。再次,本文选取2011年到2013年于深圳证券交易所上市的高能耗工业企业作为样本,对连续三年披露社会责任报告明细的样本公司进行实证研究。研究结果显示：(1)我国上市公司自愿性碳信息披露质量总体水平较低；(2)制度压力对碳信息披露质量具有显著地促进作用；(3)董事会规模对碳信息披露质量具有显著地促进作用；(4)独立董事占比对碳信息披露质量的促进作用效果不明显；(5)董事会会议次数对碳信息披露质量的促进作用效果不明显；(6)董事会构成多元化对碳信息披露质量的促进作用效果不明显；(7)制度压力作用董事会规模有助于碳信息披露质量的进一步提升。最后,根据研究结论,对我国相关部门加快碳信息披露制度建设和上市公司如何加强董事会治理提出了相关建议,希望为我国上市公司提高碳信息披露质量提供一定的参考。
[Abstract]:With the further development of low-carbon economy in China, how to practice the low-carbon economic development model better, faster and more efficiently, and achieve the "win-win" situation between economic and social development and ecological environment protection, In January 1st 2015, the implementation of the new "Environmental Protection Law" has highlighted our government's practice of low-carbon development. The ambition and determination to build a green China. With the strengthening of our government's regulatory requirements on greenhouse gas disclosure of listed companies in the future, industrial enterprises, such as high energy consumption and heavy pollution, which are the main sources of carbon emissions, Companies should also face the challenges posed by greenhouse gas emissions without creating profits and continuing to operate. Carbon information disclosure, as one of the most direct ways to reflect the carbon emission reduction behavior of enterprises, has gradually attracted the attention and attention of all sectors of society. This paper is based on the above background. This paper explores the relationship between institutional pressure, board characteristics and carbon disclosure under increasingly stringent laws and regulations. Firstly, it introduces the theory of corporate governance, the theory of new system and the theory of legitimacy, which are closely related to the disclosure of enterprise carbon information. Combing and defining the related concepts such as "institutional pressure", "board characteristics" and "carbon information disclosure" involved in the research. Then, analyzing the mechanism of institutional pressure, board characteristics and carbon information disclosure. The characteristics of the board of directors include the size of the board of directors, the proportion of independent directors, the number of board meetings and the composition of the board of directors. Thirdly, this paper selects the high-energy industrial enterprises listed on the Shenzhen Stock Exchange from 2011 to 2013 as a sample. An empirical study was carried out on a sample company with a detailed disclosure of social responsibility reports for three consecutive years. The results show that: 1) the overall level of voluntary carbon disclosure quality of listed companies in China is lower than that of China (2) the institutional pressure on the quality of carbon information disclosure has a significant impact on the quality of carbon information disclosure. The scale of board of directors has a significant promoting effect on the quality of carbon information disclosure. 4) the proportion of independent directors promoting the quality of carbon information disclosure is not obvious. 5) the number of board meetings and the carbon information disclosure are not obvious. The promotion effect of quality is not obvious. (6) the promotion effect of diversification of board of directors on carbon information disclosure quality is not obvious. 7) the scale of board of directors under institutional pressure is helpful to further improve the quality of carbon information disclosure. Finally, According to the research conclusions, this paper puts forward some suggestions on how to speed up the construction of carbon information disclosure system and how to strengthen the governance of the board of directors of listed companies in China, hoping to provide some reference for the listed companies to improve the quality of carbon information disclosure.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F271;F425;X322

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