碳排放制度、行业差异与碳信息披露——来自沪市A股工业企业的经验数据

Carbon Emission System,Industry Differences and Carbon Information Disclosure:Data from the Shanghai A- share Industrial Enterprises

在构建碳信息披露评价指标体系的基础上,以2010—2013年中国沪市A股工业企业为例,对碳排放制度、行业差异与碳信息披露之间的关系进行实证研究。结果发现:碳排放制度的完善有助于提高企业碳信息披露水平;行业差异对企业碳信息披露状况的影响不显著,但重污染行业特征能够增强碳排放制度对企业碳信息披露的促进作用。

Using self-developed index of carbon information disclosure and based on the data of Shanghai A- share industrial enterprises from 2010- 2013,the paper conducts an empirical analysis on correlation between carbon emission system,industry differences and carbon information disclosure. The study proves that the strengthening of carbon emission system improves the level of enterprise carbon information disclosure. The result also shows that there is no significant relationship between industry differences and carbon information disclosure. However,high pollution industry can enhance the promoting function of the carbon emission system on carbon information disclosure.