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碳绩效会影响企业碳信息披露质量吗? 作者:吴颖

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

摘要/Abstract

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.


友情链接

中国高校人文社会科学信息网函件

论文刊载证明

碳绩效会影响企业碳信息披露质量吗? 于 2022-11-23 在中国高校人文社会科学信息网(互联网出版许可证:(总)网出证(京)字第052号)刊载,对外公开发表。论文作者为:吴颖 。特此证明。

  

刊载地址:https://www.sinoss.net/c/2022-11-23/627479.shtml

中国人民大学出版社

中国高校人文社会科学信息网

2022-11-23