重污染行业碳信息披露对财务绩效的影响研究

发布时间：2018-04-26 20:22

本文选题：碳信息披露 + 重污染行业　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：当前气候变暖趋势严峻,雾霾等环境问题频发,追求低碳经济、促进节能减排已成为全球经济的普适目标。碳信息披露是企业和利益相关者沟通相关环境信息的有效渠道,也是企业进行碳管理和碳交易的主要依据,更是提高企业经营绩效的有力保证,能够有效促进企业长期可持续发展。现阶段,作为一个新兴领域,碳信息披露研究进程相对缓慢,研究成果有限,集中在定义和现状研究层面,缺乏对财务绩效的影响研究。基于此,本文选取代表性行业-重污染行业为切入点,分析碳信息披露对财务绩效的影响程度,以期提供经验依据,改善企业碳信息披露,充实碳信息披露研究框架。本文依据“理论分析—实证检验—提供对策”的逻辑思路,主要从三方面进行分析:首先,通过对国内外相关研究成果的整理和归纳,分析了碳信息披露对财务绩效影响的理论依据;其次,结合实际披露状况构建了碳信息披露框架体系,分析了目前重污染行业碳信息披露的现状与问题,并且通过实证检验,得出碳排放量、碳管理与财务绩效负相关,碳战略、碳减排和碳信息披露方式与财务绩效正相关,但其中只有碳战略和碳减排与财务绩效呈现显著性正相关关系,说明我国重污染行业碳信息披露状况总体欠佳,碳信息披露对财务绩效的促进作用未得到有效发挥;最后,基于前文基础,提出改进建议,希望能充实碳信息披露内容,切实提高企业碳信息披露水平。
[Abstract]:The current climate warming trend is severe, haze and other environmental problems occur frequently, the pursuit of low-carbon economy, promoting energy saving and emission reduction has become the universal goal of the global economy. Carbon information disclosure is an effective channel for enterprises and stakeholders to communicate relevant environmental information. It is also the main basis for enterprises to conduct carbon management and carbon trading. Can effectively promote the long-term sustainable development of enterprises. At present, as a new field, the research process of carbon information disclosure is relatively slow, the research results are limited, focusing on the definition and current research level, lack of financial performance impact research. Based on this, this paper selects the representative industry-heavy pollution industry as the starting point, analyzes the impact of carbon information disclosure on financial performance, in order to provide empirical basis, improve the carbon information disclosure, enrich the carbon information disclosure research framework. Based on the logical thinking of "theoretical analysis-empirical test-providing countermeasures", this paper mainly analyzes from three aspects: first, through the collation and induction of relevant research results at home and abroad, The theoretical basis of carbon information disclosure on financial performance is analyzed. Secondly, the framework system of carbon information disclosure is constructed in combination with the actual disclosure situation, and the current situation and problems of carbon information disclosure in heavy pollution industries are analyzed. It is concluded that carbon emissions, carbon management and financial performance are negatively correlated, carbon strategy, carbon emission reduction and carbon information disclosure are positively correlated with financial performance, but only carbon strategy and carbon emission reduction have significant positive correlation with financial performance. It shows that the situation of carbon information disclosure in heavy pollution industries in China is generally poor, and the role of carbon information disclosure in promoting financial performance has not been effectively brought into play. Finally, based on the above basis, the paper puts forward some suggestions for improvement, hoping to enrich the content of carbon information disclosure. Improve the level of carbon disclosure of enterprises.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F406.7;F425

【参考文献】