摘要
文章通过对相关文献的回顾和分析,发现碳信息披露对企业绩效具有提升作用。探索了碳信息披露可以通过改善信息不对称问题、促进企业进行创新、降低企业风险和降低企业融资成本来提升企业绩效,因为投资者越来越重视企业的环保责任和可持续发展能力,并且碳信息披露可以提高企业的社会声誉,从而吸引更多的客户和投资者。然而,我国企业在碳信息披露方面还存在一定的问题,针对这些问题提出了相应的对策建议。希望能够给企业带来参考,提高企业碳信息披露的质量。
Through reviewing and analyzing relevant literature,this paper finds that carbon disclosure has an enhancing effect on corporate performance.It is explored that carbon disclosure can enhance corporate performance by improving information asymmetry,promoting enterprises to innovate,reducing corporate risks and lowering corporate financing costs.Because investors are paying more and more attention to the environmental responsibility and sustainable development ability of enterprises,and carbon disclosure can improve the social reputation of enterprises,thus attracting more customers and investors.However,China's enterprises still have certain problems in carbon disclosure,so corresponding countermeasures are proposed for these problems.It is hoped that it can bring reference to enterprises and improve the quality of corporate carbon disclosure.
作者
唐正荣
TANG Zhengrong(Lanzhou University of Finance and Economics,Lanzhou 730000,China)
出处
《商业观察》
2024年第20期69-72,共4页
BUSINESS OBSERVATION
关键词
碳信息披露
企业绩效
对策建议
carbon disclosure
enterprise performance
countermeasures and suggestions
