摘要
为了研究政府规制因素、政治关联因素对企业主动披露碳排放信息的影响,并检验高管政治关联在政府规制与碳信息披露之间发挥的作用,以2012—2016年沪市A股工业企业的碳信息披露质量为研究对象,实证检验政府规制、政治关联和企业碳信息披露质量之间的关系。研究表明,企业碳信息披露缺乏规范性和统一性;政府规制能显著提高企业碳信息披露质量,没有政治关联的企业或者政治关联程度弱的企业整体的碳信息披露情况不好;相对来说,高管与政府之间存在较强政治关联的企业在碳排放信息披露方面做得更好。同时,在政治关联因素的影响下,政府规制对碳信息披露质量的提升程度更加明显。
In order to study the factors of government regulation,The influence of political correlation factors on the disclosure of carbon emission information by enterprises,and the role of political association of executives in the relationship between government regulation and carbon information disclosure are examined. The quality of carbon information disclosure of A-share industrial enterprises in Shanghai Stock Exchange from 2012 to 2016 is taken as the research object. The relationship between government regulation,political connection and the quality of carbon disclosure is tested empirically. The research shows that the carbon information disclosure of enterprises is lack of standardization and unity,the government regulation can significantly improve the quality of carbon information disclosure of enterprises,the enterprises with no political connection or the enterprises with weak degree of political connection have poor disclosure of carbon information. By contrast,companies with strong political ties to the government do better at carbon disclosure. At the same time,under the influence of political connection factors,the improvement of carbon information disclosure quality by government regulation is more obvious.
出处
《经济研究导刊》
2018年第20期99-101,共3页
Economic Research Guide
关键词
碳信息披露
政府规制
政治关联
carbon Information Disclosure
Government Regulation
political relevance
