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制造业企业碳信息披露与财务绩效的相关性研究

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摘要 制造业是中国经济的命脉所系。推动碳中和碳达峰的重要课题之一就是实现制造业企业财务绩效与绿色低碳共同发展。以2014—2018年沪深两市的制造业上市公司为研究样本,从理论研究和实证研究两方面分析了碳信息披露对企业财务绩效的影响。研究表明,碳信息的披露水平越高,财务绩效就越好。最后,从企业、政府、国际社会等方面针对我国制造业上市公司碳信息披露现状提出对策建议。
作者 刘晓灿
出处 《河北企业》 2023年第1期10-13,共4页
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