摘要
文章首先回顾了碳信息披露的制度背景及相关领域的研究成果,然后以沪深两市涉农上市公司为研究对象,对其2012-2014年社会责任报告中碳信息披露进行研究。通过描述性统计,分析其在披露内容和披露形式方面存在的问题;将三角模糊数引入层次分析法,运用模糊层次分析法构建了涉农企业碳信息质量评价体系,并对其碳信息披露质量进行评价。结果显示,当前我国涉农企业对碳信息披露不够重视,其整体披露质量较差,且不同企业和地区间披露质量存在差异。我国亟须完善相关的法律法规,规范碳信息披露,环保、农业、证券等多部门也应加强合作共同推进我国涉农企业碳信息披露水平的整体提高。
This paper firstly reviews the system background of carbon information disclosure and the research findings in related fields, and then studies the carbon information disclosure in their social responsibility reports from 2012 to 2014 by taking as study objects the agriculture-related listing companies from Shanghai and Shenzhen stock market. Their problems in disclosure content and disclosure torm are analyzed through descriptive statistics, a carbon information quality evaluation system for agriculture-related enterprises is constructed by introducing triangular fuzzy number into Analytic Hierarchy Process method and adopting FAHP method before their carbon information disclosure quality is evaluated. The results show that currently China agriculture-related enterprises fail to pay enough attention to carbon information disclosure with a poor overall disclosure quality and disclosure quality differences in various enterprises and regions. Therefore, it is urgent for China to perfect relevant laws and regulations and standardize carbon information disclosure while the relevant sectors involving environmental protection, agriculture and securities strengthen their coperation to promote the overall level of carbon information disclosure in China agricuhure-related enterprises.
出处
《山东财经大学学报》
2016年第5期100-110,117,共12页
Journal of Shandong University of Finance and Economics
基金
国家自然科学基金项目"农工一体化企业的价值增值机理与价值链会计研究"(71172045)
关键词
低碳农业
涉农企业
碳信息披露
信息披露质量
模糊层次分析法
low-carbon agriculture
agrieulture-related enterprise
carbon information disclosure
informationdisclosure quality
fuzzy analytic hierarchy process （FAHP）
