摘要
以中国500强企业为研究样本,基于内容分析法对2011年企业通过年报披露的碳管理策略进行了分析。研究发现有161家企业在年报中披露了企业碳管理策略,企业碳管理策略以碳减排为主,不少企业采用了多种碳管理策略。采用碳管理策略的企业具有一些显著特点:这些企业主要集中分布在东部地区,对化石燃料的依赖程度高,企业规模比较大且上市时间长。
By taking the top 500 enterprises listed in China as research sample, this study carries out content analysis on the strategies of carbon management disclosed by annual report of 2011. Among the 500 enterprises, 161 disclosed carbon management strategy in annual report, and the majority adopted carbon reduction strategy, while not a few of them em- ployed a joint carbon management strategy. This study also further sums up the common characteristics to those enterpri- ses having adopted carbon management strategy, such as geographic concentration in the eastern region of China, high de- pendence on fossil fuel, large size and longer public age.
出处
《科技进步与对策》
CSSCI
北大核心
2014年第3期87-91,共5页
Science & Technology Progress and Policy
基金
国家自然科学基金项目(61173052)
教育部人文社会科学研究规划基金项目(13YJAZH044)
关键词
企业碳管理
碳管理策略
碳减排
Enterprise Carbon Management
Carbon Management Strategy
Carbon Emission Reduction
