关 键 词 :碳信息披露质量;碳绩效;企业社会责任学科分类:管理学--管理学其他学科
碳信息披露是企业向政府、社会公众传递企业履行社会责任的重要方式,企业碳绩效的高低决定了碳信息披露的质量。本文选取2013-2019年参与润灵环球评分的上市企业为研究样本,分析碳绩效与企业碳信息披露质量的相关关系。结果表明,企业碳绩效与碳信息披露质量也显著正相关。这为促进企业科学开展碳交易活动及碳信息管理、加强企业碳绩效提供了经验证据。
Carbon information disclosure is an important way for enterprises to communicate to the government and the public that they are fulfilling their social responsibility, and the quality of carbon information disclosure is determined by the level of their carbon performance. This paper selects listed enterprises participating in the R&L Global Score from 2013 to 2019 as the research sample to analyse the correlation between carbon performance and the quality of corporate carbon information disclosure. The results show that corporate carbon performance is also significantly and positively related to the quality of carbon information disclosure. This provides empirical evidence to promote enterprises' scientific carbon trading activities and carbon information management, and strengthen their carbon performance.