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在国内外企业碳信息披露现状分析基础上,以我国上市公司中自觉披露碳信息的49家公司为样本,运用计量经济分析我国企业碳排放信息披露,并对我国企业碳信息披露问题的影响因素进行实证分析,结论表明:企业盈利能力越强,披露碳信息程度越高;上市公司发展能力越强,披露碳信息程度越高;上市公司规模越大,企业披露碳信息程度越高;重污染企业披露碳信息程度更高。
Based on the analysis of the status quo of carbon information disclosure both at home and abroad, taking the 49 companies that voluntarily disclose carbon information in listed companies in our country as samples, this paper uses econometrics to analyze the carbon emission information disclosure of Chinese enterprises and analyzes the influencing factors of China’s carbon information disclosure The empirical results show that: the stronger the profitability of enterprises, the higher the disclosure of carbon information; the stronger the development ability of listed companies, the higher the disclosure of carbon information; the larger the size of listed companies, the higher the disclosure of carbon information; the heavy pollution Corporate disclosure Carbon is more informational.