协同效应视角下企业财务绩效与碳信息披露水平的相关性研究——基于河南省上市公司数据的实证研究

A Study on the Correlation between Corporate Financial Performance and Carbon Disclosure Level from the Perspective of Synergistic Effect:An Empirical Study Based on the Data of Listed Companies in Henan Province

本文以河南省沪深两市的上市公司为研究对象,分析企业内、外部财务绩效与碳信息披露水平之间的关系,实证结果发现企业内部财务绩效与碳信息披露水平存在正相关关系但不显著,外部财务绩效与碳信息披露水平存在不显著的负相关关系,企业披露信息的积极性不高,鉴于此本文在协同效应视角下,从绿色信贷、绿色补贴和绿色税收方面提出提升企业内部财务绩效的激励措施,从公众的环保意识、碳信息披露形式和内容以及碳信息鉴证等方面提出提升企业外部财务绩效的激励措施,这些内外部激励措施相互促进,可以发挥协同效应形成良性循环,以更好地提高企业披露碳信息的积极性和主动性,实现经济的可持续发展。

In this paper, the listed companies in Henan Province were taken as the research object, the relationship between the internal and external financial performance and carbon information disclosure level was analyzed. The empirical results found that there was a positive correlation between the internal financial performance and carbon information disclosure level, but was not significant, and there was a negative correlation between external financial performance and carbon information disclosure level, but was not significant and the enthusiasm of enterprises to disclose information was not high. In view of this, from the perspective of synergistic effect, this paper puts forward the incentive measures for promoting the internal financial performance from green credit, green subsidy and green taxation, and proposes the incentive measures for promoting the external financial performance from the public awareness of environmental protection,carbon information disclosure form and content, carbon information assurance and other aspects.These internal and external incentives can promote each other, play a synergistic effect to form a virtuous circle, so as to better improve the initiative for enterprise disclosure of carbon information and achieve sustainable economic development.