我国上市公司碳会计信息披露影响因素分析——基于四大碳排放行业的经验数据

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1、-------杭州电子科技大学硕士学位论文ABSTRACTWiththechallengeofclimatechangeandglobalwarminggettingworse,thelow-carbon economyisrisingquietlyintheworldwide.Inthefaceofneweconomicphenomenaand economicactivity,accountingasanewmodernmanagementinformationsystemshouldmakea positivechange.Acceleratingtheconstru

2、ctionofcarbonaccountingsystemandcarbon accountinginformationdisclosuremechanismhasgreatpracticalsignificanceforachieving energyconservationandshiftingeconomicdevelopmentmodefromhighemissions.Itwillbe lightingdirectionfortheroadofsustainabledevelopment.Thispaperattemptedtostudythecarbonacco

3、untinginformationdisclosureincarbon accountingsystemandusingtheempiricalresearchmethodtofindoutthefactorsaffectonthe carbonaccountinginformationdisclosure.TherebyweofferedadvicesonChina'sdevelopmentof low-carboneconomy.Fourcarbonemissionindustriesareelectricity,heatproductionandsupply indu

4、stry,oilprocessingandcoking,ferrousmetalsmeltingandrollingprocessing,chemicalraw materialsandchemicalproductsmanufacturing.First,Iselectedalllistedcompaniesoffourcarbonemissionindustriesduringtheperiod from2010to2013astheresearchobject,excludingthenewlylistedcompaniesandenterprises withinc

5、ompletedata.Finally,ithas204listedcompaniesand722researchsamplesafterselecting. AndIsortedouttheannualcarbonaccountinginformationdisclosurelevelmanuallyfromthe listedcompany'sannualreportandsocialresponsibilityreportasthedependentvariable.Based ontheassumptionIusedthecompanysize,profitabil

6、ity,capacitydevelopment,proportionof independentdirectors,whetheracompanyisintheemissionstradingpilotcitiesandotherfactors asindependentvariablesforempiricalanalysis.SecondIproceeddescriptivestatisticsanalysisfor variables.WedrawcorporationthatcarbonaccountinginformationdisclosurelevelofCh

7、ina showedanincreasingtrend,buttheoverallsituationisstillinthemiddlelevels.ThirdIproceed correlationanalysisandregressionanalysisforcarbonaccountinginformationdisclosedindexand influencingfactors.Lastwedrawthefollowingconclusions:companysize,capacitydevelopmen