摘要
通过构建碳信息披露评价体系,对长江经济带企业碳信息披露水平的时空特征进行分析,并用多元回归探讨碳信息披露水平影响因素的省域差异。研究表明,区域碳信息披露水平整体较低,自东向西梯度递减,较高省份集中在东、中部地区;区域规制压力大,财务状况好及公司治理完善的企业碳信息披露水平较高;公司特征与治理因素对不同省域碳信息披露存在差异性影响,因地制宜的政府管制是提高区域碳信息披露水平的有效途径。
Based on the establishment of evaluation indicators system for carbon disclosure, this study analyzes the spatiotemporal feature of carbon disclosure level of companies in Yangtze River economic belt, and makes a thorough inquiry for the provincial differences in carbon disclosure effects by the multivariable linear regression. The research demonstrates that the overall level of carbon disclosure in this district is relatively low, gradually decreasing from the eastern area to the western part, the higher standard provinces mainly distributed in eastern and central provinces. The enterprises＇ carbon disclosure level under the condition of heavy pressure of regional regulation, strong financial position and good corporate governance tend to be more satisfactory. The effect of disclosure in different provinces varies in the characteristic of companies and corporation governance, and it has been an effective way to improve regional carbon disclosure standard by government regulation in consideration of the local circumstances.
出处
《经济地理》
CSSCI
北大核心
2016年第1期165-170,共6页
Economic Geography
基金
湖南省教育厅科学研究项目(15C0867)
关键词
碳信息披露
地域差异
环境规制强度
长江经济带
carbon disclosure
regional difference
the intensity of environment regulation
the Yangtze River Economic Belt
