公司治理对碳信息披露影响研究——来自资源型企业经验证据.pdfVIP

英文摘要 onthe of Governanceand Subject：AStudy InfluencingCorporate CarbonInformation Disclosure--EvidencefromResource-Based Enterprises Speciality： Accounting Name：Xu Xinge signature ， Instructor：WuXUULsignature ABS’I’ltACT Withthe ofLowCarbon of deepdevelopment Economy，transparencycorporate’S carbondisclosurebecamehot of stakeholders．Forthecurrentresearchstatus，the spot paper content methodselects using analysis resource-basedindustrieslisted as companiessamples from2011 to201 understandtheCarbonDisclosureofChina’S 3，to resource．based testedtheinfluencebetweeninternaland enterprises．This external paperempirically degree characteristicsand carboninformationdisclosurelevelwi【th corporategovernance voluntary resource—basedas characteristicsinclude enterprisessamples．Internalcorporategovernance equity boardof boardof governance，thedirectors’govemance，the andthe external characteristicsincludetransaction audit corporategovemance status，the authority． The found：the ofconcentrationof rate study relativelylargeimpact and ownership directorsrateonCarbon that of independent Disclosure，indicatinghighdegree ownership concentrationand directorsofliged aremore toraisethe independent companieswilling level ofcarbondisclosure．Boardsize，theAuditCommittee’Sestablishmentornotand thesizeof theboardof affectthe carbondisclosureleveltoacertainextent， supervisorsvoluntary that Boardof the Directors，theAuditCommitteeofthe ofthe indicating implementation carbondisclosure voluntary consciousnessare graduallyimproved，futhermorecorporate structureis theextentofthetransaction governance status，the graduallyimproving．In impact of CarbonDisclosurelevelis that govemance’S relativelylarge，indicatingrelativelygood statusoflisted todiscloseinformationsufficientcarbonand operating companies transparency is the ofthecarbonaudit authoritativeinformation relativelyhigh．Butimpact agency disclosurelevelis Listed small， that donotconsiderthe of very indicating companies impact theaudit when carbon