摘要
以2011年A股上市公司为研究样本,在运用内容分析法对其碳信息自愿性披露水平进行评价的基础上,实证检验公司特征、公司内部治理对企业碳信息自愿性披露的影响。研究结果表明:公司特征变量中公司规模、资产负债率、固定资产比例、公司成长性、上市年限与碳信息自愿性披露水平有显著相关关系,是公司积极披露碳信息的重要影响因素;公司内部治理变量中的股权集中度、高管持股、是否设立战略委员会对企业碳信息自愿性披露作用显著,而其他公司治理变量尚未发挥出对碳信息披露的治理功能。
Choosing the listed companies in 2011 as samples, and using content analysis method to appraise the level of carbon information voluntary disclosure, this paper makes empirical test of the effect of the corporate＇s characteristics and internal governance on carbon information voluntary disclosure. It shows that some corporate＇s characteristics are obviously correlated with voluntary carbon information disclosure, including firm size, financial risks, fixed assets ratio, sales growth and listing time. There are some corporate governance variables which have significant influence on voluntary carbon information disclosure, that is, they are ownership concentration, senior management ownership, the establishment of the Strategy Committee. Other factors in corporate governance variables have not yet played out the governance function for voluntary carbon information disclosure.
出处
《生态经济》
CSSCI
北大核心
2016年第9期52-58,共7页
Ecological Economy
基金
国家社会科学基金青年项目"跨境上市
会计信息质量与资源配置效率研究"(13CGL037)
教育部人文社会科学青年项目"环境治理导向的我国城市生态预算模式和实现路径研究"(14YJC630199)
北京联合大学新起点计划项目资助"制度压力对企业碳信息披露行为的影响机制研究"(SK10201505)
北京联合大学商务学院科研项目"企业碳信息自愿性披露的影响因素与经济后果研究"(4114590124/004)
关键词
公司特征
内部治理
碳信息自愿性披露
corporate characteristic
internal governance
carbon information voluntary disclosure
