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自2000年英国成立CDP项目以来,全球对企业造成环境污染问题的关注不断加强,促使越来越多的国家参与到CDP项目当中。本文通过企业利益、企业结构、运营资金结构和高管特征这四个方面的数据来研究影响企业是否披露碳信息的决策因素,并进行了数据论证。研究结果表明,净利润越高,盈余程度越低,现金流量越大,处于高污染行业的企业越倾向于披露其碳排放信息;企业的高管人员受教育程度越高,越不易于披露碳信息。这其中的原因值得深究。
Since the establishment of the CDP project in the UK in 2000, there has been a growing global concern over environmental pollution caused by enterprises, prompting more and more countries to participate in CDP projects. In this paper, we study the factors that influence the disclosure of carbon information through the data of enterprise interests, corporate structure, working capital structure and senior management features, and carry out data validation. The results show that the higher the net profit, the lower the level of surplus, the greater the cash flow, and the higher the polluting industries are, the more they are willing to disclose their carbon emission information. The higher the level of education is, the less likely they are to disclose carbon information. The reason for this is worth studying.