摘要
Thepurposeofthispaperistoevaluatethequalityofcorporatecarbondisclosureandtoanalyzeitsinfluencingfactors.Withthehand-collectedcarboninformationfromannualreports,socialresponsibilityreports,sustainabilityreportsandopenedCDPquestionnairesofthesampleof100ChinesecompaniesinvestigatedbyCDPfrom2008-2011,thequalityofcarbondisclosureisdefinedbyevaluatingindicatorsobtainedfromfactoranalysis,anditsinfluencingfactorsarestudiedfromthreeaspectsincludingcompanycharacteristics,financialfeaturesandcorporategovernancebymeansofcorrelation,differencescomparisonandregressionanalyses.FindingsshowthatthequalityofChinesecompanies’carbondisclosureismainlyaffectedbycompanycharacteristics(suchastheemissioncharacteristicsofone’sindustryandduallisted)andcorporategovernance(suchasownershipconcentration),butinperspectiveoffinancialfeatures,thereseemstobelittlerelationbetweenthedisclosurequalityandfinancingmotivations.ThepracticalimplicationofthepaperistohelpChinesecompaniesfindouteffectivewaystoimprovecarbondisclosurequality.Thepapercontributestocarbondisclosureliteraturebyexplainingtheconnotationofcarboninformation,providingasetofevaluationindicatorsofcarbondisclosureandexploringtheinfluencingfactorsfromvariousperspectives.
出版日期
2014年02月12日（中国Betway体育网页登陆平台首次上网日期，不代表论文的发表时间）
