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通过构建碳信息披露评价体系,对长江经济带企业碳信息披露水平的时空特征进行分析,并用多元回归探讨碳信息披露水平影响因素的省域差异。研究表明,区域碳信息披露水平整体较低,自东向西梯度递减,较高省份集中在东、中部地区;区域规制压力大,财务状况好及公司治理完善的企业碳信息披露水平较高;公司特征与治理因素对不同省域碳信息披露存在差异性影响,因地制宜的政府管制是提高区域碳信息披露水平的有效途径。
Through the construction of carbon information disclosure evaluation system, the paper analyzes the spatial and temporal characteristics of carbon information disclosure in the Yangtze River Economic Belt, and uses multiple regression to explore the provincial differences in carbon disclosure risk factors. The research shows that the level of regional carbon information disclosure is generally low, decreasing from east to west, and the higher provinces are concentrated in the eastern and central regions; the disclosure of carbon information of enterprises with strong regional regulation, good financial status and sound corporate governance is high; Company characteristics and governance factors have different impacts on carbon information disclosure in different provinces. The government regulation according to local conditions is an effective way to improve the level of regional carbon information disclosure.