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文章对我国沪市重污染行业上市公司2013—2015年社会责任报告中披露的碳信息进行了全面分析,研究发现:披露碳排放量指标的重污染行业上市公司数量较少,比例较低;不同的重污染行业之间,碳信息披露的数量、内容和质量存在显著差异;企业倾向于主动披露碳减排方面的有利信息,规避不利信息,以传递企业参与低碳减排的行动力并塑造企业形象;重污染行业上市公司碳信息披露得分普遍不高,披露质量和披露水平较低,碳信息披露存在行业差异。
This paper comprehensively analyzes the carbon information disclosed in the 2013-2015 social responsibility report of the listed companies of heavy pollution industry in Shanghai, China. The results show that the listed companies in the heavily polluting industries that disclose the carbon emission indicators have a small number and a low proportion; There is a significant difference in the quantity, content and quality of carbon information disclosure. Enterprises tend to take the initiative to disclose favorable information on carbon emission reduction and avoid unfavorable information so as to convey the enterprises’ motivation to participate in low-carbon emission reduction and shape Corporate image; Listed companies in heavily polluting industries generally have low carbon disclosure scores, low disclosure quality and disclosure levels, and industry differences in carbon information disclosure.