制度背景下行业性质与碳信息披露质量

The Nature of the Industry and Quality of Carbon Disclosure Based on the Institutional Background

随着环境的逐渐恶化,气候变化成了各国环保政策的重点。碳信息披露作为一种促进低碳经济有效运转的重要手段,目前已被多国政府重视。本文结合收集的文献资料和手工整理的866个企业社会责任报告样本,从制度背景和披露质量(兼顾讨论了企业披露的自愿性)两方面分析了当前碳信息披露的现状。研究发现,当前制度指引强调企业应以自愿披露和强制披露相结合的方式,但目前尚无专门针对碳信息披露的政策文件出台;就企业披露的自愿性而言,当前企业披露碳信息的主动性仍不强,且披露量化信息的企业比较少;当前企业碳信息披露的总体质量偏低,且所属行业与碳排放越相关,碳信息披露质量越高。

With the gradual deterioration of the environment,concerns for climate change have become the key point of environmental policies for every country. Carbon disclosure as a way of promoting the effective operation of low carbon economy,has been paid highly attentian to by government of many countries. This paper has deeply analyzed the current situation of Carbon Disclosure which is based on the collection of literatures and 866 Corporate Social Responsibility Reports. Our study finds that the current institutional guidelines emphasize that enterprises should be based on the combination of voluntary disclosure and mandatory disclosure,but the truth is there is no specific carbon disclosure policy. What’s more,the initiative for enterprises to disclose carbon information is still not strong and only a few enterprises are willing to disclose carbon information of quantification. At last,the overall quality of current Carbon Disclosure is poor and the more the industry of enterprises is related to the carbon emissions,the higher the quality of information disclosure is.