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本文选取2008-2013年我国重污染行业162家上市企业作为研究样本,运用内容分析法构建上市企业碳信息披露指数,用面板数据模型实证检验了碳信息披露与企业特征的关系。研究发现:我国重污染行业的碳信息披露水平总体上较低;企业盈利能力、企业财务杠杆与碳信息披露水平呈显著负相关;企业规模与碳信息披露水平呈显著正相关;企业所处地区对企业碳信息披露水平有影响,但并不显著。
This paper chooses 162 listed companies in China’s heavily polluting industries from 2008 to 2013 as the research sample, constructs the carbon information disclosure index of the listed companies by content analysis method, and empirically tests the relationship between the carbon information disclosure and the enterprise characteristics by the panel data model. The results show that the level of carbon information disclosure in China’s heavily polluting industries is generally low. There is a significant negative correlation between corporate profitability and corporate financial leverage and the level of carbon information disclosure. There is a significant positive correlation between firm size and carbon disclosure level. It has an impact on the level of corporate carbon information disclosure, but it is not significant.