管理层异质性与碳信息披露水平——基于我国火力发电企业的实证经验

Management Heterogeneity and Carbon Disclosure Level——Based on the Empirical Experience of Thermal Power Enterprises in China

受气候问题日益严峻、碳排放权市场不断发展的影响,企业碳信息披露水平开始成为社会各界关注的焦点。从质量、数量和时间三个维度构建全面碳信息披露水平评价体系,以我国上市公司中火力发电企业为研究对象,以高层梯队理论为切入点,探寻了管理层异质性与企业碳信息披露水平的关系,结果表明:管理层性别多样性、受教育程度和管理层规模均与企业碳信息披露水平呈显著正相关,管理层年龄与企业碳信息披露水平呈显著负相关,管理人员的经济管理背景指数与企业碳信息披露的相关性不显著。最后从政治层面、公司层面、社会层面为监管部门、企业、利益相关者提供了相应的政策建议。

Under the influence of climate problem and the development of carbon emission right market,the level of enterprise carbon information disclosure has become the focus of the society.This paper constructs a comprehensive carbon information disclosure evaluation system from three dimensions of quality,quantity and time,taking the listed thermal power enterprises as the research object and the high-level echelon theory as the breakthrough point,the relationship between the heterogeneity of management and the level of carbon information disclosure is explored.The results show that:Gender diversity,education level and management scale are positively correlated with the level of carbon information disclosure,and the age of management is negatively correlated with the level of carbon information disclosure,there is no significant correlation between Economic Management Background Index and corporate carbon information disclosure.This paper provides relevant policy recommendations for the regulatory authorities,enterprises and stakeholders from the political level,corporate level and social level.