行业特征、财务绩效与碳会计信息披露的实证研究——以广西上市公司为例

An Empirical Study on Industry Characteristics,Financial Performance,and Carbon Accounting Information Disclosure—A Case Study on Guangxi Listed Company

以广西上市公司为样本研究对象,通过阅读并查询公司2020年的年报、社会责任报告、环境报告书等,运用统计分析的方法对碳会计信息披露水平与公司行业类别、财务绩效的关系进行实证研究。实证研究结果表明,行业特征和碳会计信息披露质量没有相关关系。企业的盈利能力,发展能力都与碳会计信息披露质量呈正相关关系,且相关关系显著;而偿债能力、营运能力与碳会计信息披露水平无显著相关关系。

Taking listed companies in Guangxi as the sample research object,this study empirically investigates the relationship between carbon accounting information disclosure level,industry category,and financial performance of companies by reading and querying their 2020 annual reports,social responsibility reports,environmental reports,etc.,using statistical analysis methods.The empirical research results indicate that there is no correlation between industry characteristics and the quality of carbon accounting information disclosure.The profitability and development ability of enterprises are positively correlated with the quality of carbon accounting information disclosure,and the correlation is significant;there is no significant correlation between debt repayment ability,operational ability,and the level of carbon accounting information disclosure.