摘要
碳信息披露是企业应对气候变化进行自身管理变革、为利益相关方提供有效参考信息并提高经营合法性的主要手段。近年来,碳信息披露在企业的碳减排管理上发挥着越来越重要的作用,逐渐成为经济管理领域研究热点之一。本文系统梳理了企业碳信息披露产生的背景与内涵;通过文献计量分析归纳了包括驱动因素、经济后果、评价与效果在内的企业碳信息披露研究进展;提出了一个价值共创理论框架来解释企业碳信息披露如何通过与利益相关者互动从而实现价值增值。最后对企业碳信息披露未来的实践与研究方向进行了讨论,旨在为其后续发展提供参考。
Carbon disclosure serves as a primary mean for enterprises to undertake internal management reforms in response to climate change,to provide effective reference information for stakeholders and to improve the legitimacy of their operations.In recent years,carbon disclosure plays an increasingly important role in the management of carbon emission reduction of enterprises,and has gradually become one of the research hotspots in the field of economic management.This paper systematically sorts out the background and connotation of corporate carbon disclosure,summarizes the research progress of corporate carbon disclosure,including driving factors,economic consequences,evaluation and effects,through bibliometric analysis,and propose a value co-creation theoretical framework to explain how corporate carbon disclosure can realize value-added through interaction with stakeholders.Finally,the future practice and research direction of corporate carbon disclosure are discussed,aiming to provide reference for its subsequent development.
作者
柳学信
吴鑫玉
孔晓旭
LIU Xuexin;WU Xinyu;KONG Xiaoxu(College of Business Administration,Capital University of Economics and Business,Beijing 100070,China;School of Economics,Capital University of Economics and Business,Beijing 100070,China;China ESG Research Institute,Capital University of Economics and Business,Beijing 100070,China)
出处
《中国环境管理》
CSSCI
2024年第4期26-33,共8页
Chinese Journal of Environmental Management
基金
国家社会科学基金重大项目“‘双碳’目标下碳信息披露体系设计与效果研究”(22&ZD145)。
关键词
企业碳信息披露
驱动因素
经济后果
价值共创
corporate carbon disclosure
driving factor
economic consequences
value co-creation
