公司治理对碳信息披露影响研究——来自资源型企业的经验证据.pdf

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1、英文摘要Subject：AStudyontheInfluencingofCorporateGovernanceandCarbonInformationDisclosure—EvidencefromResource-BasedEnterprisesSpeciality：AccountingName：XuXinge（signature）Instructor：WuXun（signature）ABSTRACTWiththedeepdevelopmentofLowCarbonEconomy，transparencyofcorporate’scarbondisclosurebe

2、camehotspotofstakeholders.Forthecurrentresearchstatus，thepaperusingcontentanalysismethodselectsresource-basedindustrieslistedcompaniesassamplesfrom2011to2013,tounderstandtheCarbonDisclosureofChina'sresource-basedenterprises.Thispaperempiricallytestedtheinfluencedegreebetweeninternaland

3、externalcorporategovernancecharacteristicsandvoluntarycarboninformationdisclosurelevelwithresource-basedenterprisesassamples.Internalcorporategovernancecharacteristicsincludeequitygovernance,theboardofdirectors’governance,theboardofsupervisors’governanceandtheexternalcorporategovernanc

4、echaracteristicsincludetransactionstatus,theauditauthority.Thestudyfound：therelativelylargeimpactofconcentrationofownershiprateandindependentdirectorsrateonCarbonDisclosure,indicatingthathighdegreeofownershipconcentrationandindependentdirectorsoflistedcompaniesaremorewillingtoraisethel

5、evelofcarbondisclosure.Boardsize，theAuditCommittee’sestablishmentornotandthesizeoftheboardofsupervisorsaffectthevoluntarycarbondisclosureleveltoacertainextent，indicatingthattheBoardofDirectors，theAuditCommitteeoftheimplementationofthevoluntarycarbondisclosureconsciousnessaregraduallyim

6、proved,futhermorecorporategovernancestructureisgraduallyimproving.Intheextentofthetransactionstatus,theimpactofgovernance’sCarbonDisclosurelevelisrelativelylarge，indicatingthatrelativelygoodoperatingstatusoflistedcompaniestodiscloseinformationsufficientcarbonandtransparencyisrelatively

7、high.Buttheimpactofthecarbonauditagencyauthoritativeinformationdisclosurelevelisverysmall，indicatingthatListedcompaniesdonotconsidertheimpactoftheauditagencyauthoritywhenvoluntarycarbondisclosure.Basedontheoreticalanalysisandempiricalresults，mainlyfromacademia，government，businessandS