电力行业碳会计信息披露的影响因素研究——基于上市公司的实证检验

Research on the Influencing Factors of Carbon Accounting Information Disclosure in Power Industry——Empirical test based on listed companies

为研究碳排放权交易体系建设前后我国企业的碳会计信息披露质量,特以率先纳入交易体系的电力行业为样本,运用SPSS 26.0软件分析我国碳会计信息披露质量的现状和特点,并实证检验企业规模、企业绩效、内部管理等因素对碳会计信息披露质量的影响。研究发现,我国电力行业碳会计信息披露质量逐年上升,但企业间差异依旧较大;在各影响因素中,企业规模、企业绩效、董事会规模和碳排放权交易城市4个因素与碳会计信息披露质量显著正相关,而股权集中度、独立董事比例对企业碳会计信息披露质量的影响不显著。

In order to study the quality of carbon accounting information disclosure of Chinese enterprises before and after the establishment of the carbon emission trading system,the power industry,which was the first to be included in the trading system,was taken as a sample,and SPSS 26.0 software was used to analyze the current situation and characteristics of the quality of China′s carbon accounting information disclosure,and empirically test the impact of enterprise scale,enterprise performance,internal management and other factors on the quality of carbon accounting information disclosure.The study found that the quality of carbon accounting information disclosure in Chinese electric power industry has increased year by year,but the difference between enterprises is still very big;Among the influencing factors,company size,enterprise performance,board size and carbon emission trading city are significantly positively correlated with the quality of carbon accounting information disclosure,while ownership concentration and the proportion of independent directors have no significant impact on the quality of carbon accounting information disclosure.