摘要
在全球气候变化加剧的大背景下,本文以2011年CDP中国100的调查报告为依据,在现有的研究成果基础上,首先对中国100家企业的碳信息披露现状进行了描述性分析,然后从公司地点、公司规模、公司流通股比例、公司盈利能力以及公司负债程度五个方面,来分析影响中国企业碳信息披露水平的因素。
With the global climate changing,Depending on the existing research results and with the CHINA 100 companies respond to the carbon disclosure strategy,this paper descriptively analysed the first 100 Chinese enterprises,carbon disclosure status in the first,and then from the company site,the company size,the company shares outstanding proportion,the company profitability and company debt level,five aspects,to study the factors which influence Chinese enterprise carbon information disclosure level.
出处
《电子测试》
2013年第6X期115-116,共2页
Electronic Test
关键词
碳信息披露
披露现状
影响因素
中国上市公司
Carbon discloure
Disclosure of the present situation
Influencing factors
Chinese listed companies
