巴基斯坦与中国航运上市公司碳披露质量的比较分析
发布时间：2021-01-03 05:11
Carbon emissions are the source of global warming,which is serious threat to the quality of life on Earth.In this research,the Comparative Analysis of Carbon Disclosure Quality of China COSCO Shipping Company and Pakistan National Shipping Corporation PNSC have been evaluated and analyzed.The Financial disclosure of both the Corporation has also been investigated according to the Accounting standards used in both Pakistan and China.For the Environmental Disclosure,I investigate the Carbon Disclo...
【文章来源】：大连海事大学辽宁省 211工程院校
【文章页数】：78 页
【学位级别】：硕士
【文章目录】：
Abstract
Abbreviation
1 Introduction
1.1 Background
1.2 Theoretical Meaning and Applied Value
1.2.1 Theoretical Meaning
1.2.2 Applied Value
1.3 Literature Review
1.4 Research Content and Methodology
1.4.1 Research Contents
1.4.2 Methodology
2 Relevant Concept and Theories
2.1 Relevant Concept
2.1.1 Carbon Disclosure
2.1.2 Carbon Disclosure Project（CDP）
2.2 Basic Theories
2.2.1 Sustainable Develoment Theory
2.2.2 Voluntary Disclosure Theory
3 Evaluation System of Carbon Disclosure Quality
3.1 Items related to carbon disclosure quality
3.2 Index of Carbon Disclosure Quality
3.3 Financial Disclosure of China CQSCO and PNSC using International Accounting Standards IAS
3.3.1 Recent developments in Financial Accounting in China
3.3.2 Accounting Standards use in Pakistan
4 Evaluation of Carbon Disclosure Quality of Shipping Company in Pakistan
4.1 Introduction of Pakistan National Shipping Corporation
4.2 Results of Evaluation
5 Comparative Case Analysis of Shipping Companies in Pakistan and China
5.1 Introduction of COSCO Shipping Company
5.2 Carbon Disclosure Quality of COSCO Shipping Company
5.3 Comparative Analysis of Carbon Disclosure Quality between PNSC and COSCO
6 Conclusions and Suggestions
6.1 Conclusion
6.2 Suggestions
References
Appendix
Appendix A China COSCO Green Shipping
Appendix B Pakistan National Shipping Corporation PNSC
Acknowledgement
本文编号：2954382
【文章来源】：大连海事大学辽宁省 211工程院校
【文章页数】：78 页
【学位级别】：硕士
【文章目录】：
Abstract
Abbreviation
1 Introduction
1.1 Background
1.2 Theoretical Meaning and Applied Value
1.2.1 Theoretical Meaning
1.2.2 Applied Value
1.3 Literature Review
1.4 Research Content and Methodology
1.4.1 Research Contents
1.4.2 Methodology
2 Relevant Concept and Theories
2.1 Relevant Concept
2.1.1 Carbon Disclosure
2.1.2 Carbon Disclosure Project（CDP）
2.2 Basic Theories
2.2.1 Sustainable Develoment Theory
2.2.2 Voluntary Disclosure Theory
3 Evaluation System of Carbon Disclosure Quality
3.1 Items related to carbon disclosure quality
3.2 Index of Carbon Disclosure Quality
3.3 Financial Disclosure of China CQSCO and PNSC using International Accounting Standards IAS
3.3.1 Recent developments in Financial Accounting in China
3.3.2 Accounting Standards use in Pakistan
4 Evaluation of Carbon Disclosure Quality of Shipping Company in Pakistan
4.1 Introduction of Pakistan National Shipping Corporation
4.2 Results of Evaluation
5 Comparative Case Analysis of Shipping Companies in Pakistan and China
5.1 Introduction of COSCO Shipping Company
5.2 Carbon Disclosure Quality of COSCO Shipping Company
5.3 Comparative Analysis of Carbon Disclosure Quality between PNSC and COSCO
6 Conclusions and Suggestions
6.1 Conclusion
6.2 Suggestions
References
Appendix
Appendix A China COSCO Green Shipping
Appendix B Pakistan National Shipping Corporation PNSC
Acknowledgement
本文编号：2954382
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