摘要
在国内外企业碳信息披露现状分析基础上,以我国上市公司中自觉披露碳信息的49家公司为样本,运用计量经济分析我国企业碳排放信息披露,并对我国企业碳信息披露问题的影响因素进行实证分析,结论表明:企业盈利能力越强,披露碳信息程度越高;上市公司发展能力越强,披露碳信息程度越高;上市公司规模越大,企业披露碳信息程度越高;重污染企业披露碳信息程度更高。
This paper analyzes corporate-carbon information disclosure Status quo at home and abroad, and con- sciously in the listed companies in our country carbon disclosure of information of 49 companies as samples. The author does empirical analysis on influencing factors of carbon information disclosure of Chinese enterprise. Conclu- sion shows that the strength of corporate profitability, the higher the degree of information disclosure of carbon. The stronger the development ability of listed company, the higher the degree of information disclosure of carbon. The bigger the scale of listed company, the higher the degree of enterprise information disclosure carbon. Heavy carbon polluters disclose more information.
出处
《嘉应学院学报》
2015年第10期32-37,共6页
Journal of Jiaying University
基金
安徽省自然科学基金项目(1508085MG144)
安徽高校省级自然科学重点研究项目(KJ2014A042)
关键词
社会责任
碳信息披露
低碳经济
social responsibility
carbon information disclosure
low- carbon economy
