企业经营绩效对碳信息披露水平的影响研究——基于CDP中国报告沪市A股企业经验数据

An Empirical Research on the Impact of Operating Performance on the Carbon Information Disclosure Level —Evidence from Shanghai Stock Exchange A-share of CDP Reports in China

根据2008—2011年CDP项目在我国的调查报告,筛选沪市A股企业的财务数据,实证分析了企业经营绩效和企业碳信息披露水平的关系,并提出了影响我国企业碳信息披露水平的具体因素,进而为我国的监管部门和社会大众提供理论依据。

Based on the CDP reports in China from 2008 to 2011 ,we filtered the data of Shanghai Stock Exchange A- share, and analyzed the relation between operating performance and carbon information disclosure level. Through the empirical study, the concrete factors influencing the carbon disclosure level of our country are proposed, which offers some theoretical basis to the supervision departments and the public in our society.