公司绩效与碳排放信息披露质量——基于我国上市企业的数据

The Company Performance and the Information Disclosure Quality of Carbon Emission —From the Evidence of China's Listed Enterprises

温室气体的排放导致全球气候的不断恶化,给人类社会造成了极大的危害,进而威胁着人类的生存环境。为此,在对我国上市企业碳排放信息披露现状进行总结的基础上,分析了企业碳排放信息披露程度与公司绩效各指标之间的关系,从而达到提高我国资源型企业碳排放信息披露水平的目的。

Emissions of greenhouse gas led to the global climate worsening and did great harm to human society, thus threatening the environment that human lived in. Therefore, based on summarizing the disclosure state of carbon emission in China＇s listed enterprises ,the paper analyzes the relationship between the level of information disclosure of carbon emission in enterprises and the various indexes of corporate performance, thus reaching the goal to improve the level of carbon emissions information that resource-based enterprises disclose.