摘要
围绕温室气体信息披露这一研究主题,以2011—2016年中国受邀回复CDP碳披露项目问卷的上市公司为研究样本,采用多元概率比回归分析方法首创性地探讨董事会组成中的独立董事比率及女性董事比率对中国公司披露温室气体排放量的影响。研究结果显示:独立董事比率愈高的公司,愈可能回复CDP问卷并公开披露温室气体排放量信息;女性董事比率或女性董事人数则与公司是否公开披露温室气体排放量无显著关系。此外,本研究发现,独立董事比率与女性董事比率皆显著正向影响公司披露气候变迁所带来风险与机会信息的可能性。此研究结果有助于了解中国女性董事所发挥的功能,并为获知温室气体披露信息影响因素提供经验数据,进而为董事会、监管部门以及社会公众等利益相关者提供理论参考。
Focusing on the research topic of greenhouse gas information disclosure,the listed companies which were invited from 2011 to 2016 to respond to the CDP Carbon Disclosure Project questionnaire were used as the research samples to explore the impact of the ratio of independent directors and the ratio of female directors on the greenhouse gas emissions of Chinese companies by using Multiple Probability Ratio Regression Analysis Method.The results show that companies with a higher ratio of independent directors are more likely to respond to the CDP questionnaire and publicly disclose information on greenhouse gas emissions;the ratio of female directors or the number of female directors was not significantly related to whether the company publicly disclosed greenhouse gas emissions.In addition,this study found that both the independent director ratio and the female director ratio have a significant positive impact on the possibility of companies’disclosing information about risks and opportunities arising from climate change.The results of this study will help us understand the functions of women directors in China,and provide empirical data for understanding the factors influencing the disclosure of greenhouse gas information,which in turn will provide theoretical reference for stakeholders such as the board of directors,regulators,and the general public.
作者
张彪
李捷
ZHANG Biao;LI Jie(School of Business Administration,Hunan University,Changsha Hunan 410006,China)
出处
《北京理工大学学报（社会科学版）》
CSSCI
北大核心
2019年第2期38-47,共10页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
国家自然科学基金资助项目"企业环境信息披露与区域产业绿色创新绩效研究"(71573025)
关键词
独立董事
女性董事
温室气体排放信息
independent directors
female directors
greenhouse gas emissions information
