碳会计信息披露影响因素分析——基于沪市A股重污染行业经验数据

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1、-------rtingpoint，theimpactofcarbonaccountinginformationdisclosureinfluencefactorswerescreenedanddefined.Whiletheselected187ShanghaiA-sharelistedcompaniesinheavilypollutingindustries2010-2013conductedastatisticalformthe748studysamples；basedonresearchhypot

2、hesesontosevenfactorsGRI，companysize，thedegreeofdebt，profitability，corporategovernance，etc.astheindependentvariablesoftheempiricalanalysis，thestudyfoundthatinasampleofdescriptivestatisticalanalysis，becauseoflackingaunifo

3、rmdisclosurestandards，andthisinformationisakindofvoluntarydisclosure，thereforetheextentofdisclosuringvarywidely，overallthecarbonaccountinginformationdisclosurelevelcomparetodevelopedcountriescomparedlaggingbehind.InbinaryLogisticregressionanalysisconducte

4、dforthestudysampledrawn，GRI，companysize，thedegreeofdebt，thesizeoftheindependentdirectorsofthefourindependentvariablesthroughasignificantcorrelationtest，andprofitability，twosyncreticshareholding，ownershipconcentrationdoes

5、notpassthesignificancetest.Withtheempiricalresearchresult，thispaperbasedonthefinalconclusionsthatthestudyproposedpolicyrecommendationsmaybeeffectiveandhelpfulforamorescientificandeffectivedevelopmentoflow-carboneconomy.KeyWords：Carbonaccountinginformation

6、disclosureInfluencefactorsHeavilypollutingindustriesListedCompanyEmpiricalstudy-----------目录第一章导论.................................................................................................................11.1研究背景及意义..................................

7、.....................................................11.1.1研究背景.............................................................................................11.1.2研究意义.........................................................................................

8、....21.2研究内容及研究框架.....................................................................................31.2.1研究内容..............................................................................................31.2.2研究框