基于CDP报告的企业经营绩效对碳信息披露水平影响的实证分析

Empirical Analysis of the Impact of Business Performance on Carbon Information Disclosure Level Based on CDP Report

基于CDP报告研究结果,对我国企业经营绩效对碳信息披露水平的影响进行分析。选择2012—2015年碳信息披露项目中我国相关调查数据报告,提出相关假设,选择某市A股上市企业的财务数据为分析对象,通过构建相关分析模型,采用多元线性统计回归模型对我国企业经营绩效对碳信息披露水平的影响进行实证分析。实证分析结果显示,企业的规模、偿债能力、发展能力对碳信息披露水平具有正相关影响,企业盈利能力与营运能力对碳信息披露水平的影响一般。

Based on the CDP report, this paper studies the impact of Chinese enterprises’ performance on carbon information disclosure. From 2012 to 2015, we choose the relevant research data in China’s carbon Information Disclosure Project, put forward relevant hypotheses. The paper selects the financial data of A shares listed in a city as the analysis object, constructs the related analysis model, and adopts multiple linear statistical regression model to carry out the effect of the performance effect on the carbon information disclosure level of the enterprises in China. The empirical analysis results show that the scales of the enterprise, the solvency and the development ability have a positive correlation with the level of carbon information disclosure,and the influence of the enterprise’s profitability and operation ability on the level of carbon information disclosure is general.