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碳排放权交易制度_公司治理与碳信息披露_MBA毕业论文DOC

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文本描述
摘要:国际社会已经认可温室效应是气候变化产生的主要原因,而温
室效应产生的主要原因就是大气中二氧化碳等温室气体的浓度增长
过快。为了更快促使企业降低碳排放量,我国提出在 2017 年建立全
国统一的碳排放权交易市场。未来越来越多高排放企业会加入碳交易
制度,于是制度覆盖的碳排放量占据总排放的比重会越来越高。所以
碳信息对碳市场的重要性将不亚于企业财务信息在资本市场的影响

越来越多的研究开始关注高排放、高能耗企业在碳信息披露的责任与
实践中所发挥的作用

随着碳交易的展开,国外的许多研究围绕碳交易制度对于碳信息
披露的影响,本文也结合国情进行了这方面的探索。同时,本文也回
顾了已有研究成果,对公司治理因素中的股权集中度和产权性质对碳
信息披露的影响进行了分析。本文首先通过对 125 家公司 2012 年至
2015 年碳信息披露水平进行评分,并根据外部性理论、信号传递理
论、信息不对称理论、代理理论、制度理论提出假设分析碳排放权交
易制度、公司治理因素对碳信息披露水平的影响

本文研究发现:大部分企业披露的碳信息较少涉及碳排放交易的
相关信息的披露,更倾向于披露某项碳减排活动的减排成果、低碳战
略制定过程和实施成果、碳排放核算等信息。碳排放权交易制度的实
施对参与企业的自愿性碳信息披露水平有显著的正向影响,说明面临
着制度约束的企业更愿意披露碳信息;国有企业的碳信息披露水平更
II
高,而且参与碳排放权交易制度的国有企业碳信息披露水平比民营企
业高。而本文未能证明股权集中度对碳信息披露有负面影响,可能是
因为本文样本中选取的大部分上市公司的控股股东是国有股股东,国
有股对上市公司处于绝对控股地位时,受到政府方面的压力而主动披
露碳信息

总之,本文研究了碳排放权交易制度、公司治理与碳信息披露之
间的关系,研究发现不仅对政府部门建立有效的交易制度提供参考,
而且对上市公司碳信息披露动机的深入分析也有所帮助

关键词:碳信息披露;碳排放权交易制度;公司治理 III
CARBON EMISSIONS RIGHTS SCHEME、CORPORATE
GOVERNANCE AND CARBON INFORMATION
DISCLOSURE
——BASED ON EMPIRICAL EVIDENCE FROM CHI
NESE COMPANIE
Abstract:The international community has recognized the main cause
of climate change is greenhouse effect which scientists accused of
excessive growth of carbon emission. In order to urge enterprises to
reduce carbon emission Chinese government has announced that China
would establish an national carbon emissions trading market in 2017.
More and more enterprises will join carbon trading system so as to
involve higher proportion of total emission. Therefore, carbon
information would have importance meaning on carbon market as same
as financial information of companies on capital market. Lots of scholars
devoted themselves to studying the fulfillment of environment
responsibility of enterprises belongs to high-emission industries or
energy-intensive industries.
Many foreign research findings reflected the influence of carbon
trading system on carbon information disclosure, we have reviewed
existing research achievements and explored the influence factors of
carbon information disclosure using micro panel data from companies of
China conditions. This paper also analyzed influence of ownershipIV
concentration and property right characteristic. First of all, this paper
evaluated carbon information disclosure level of 125 companies from
year 2012 to2015; Secondly, according to the signal transmission theory,
information asymmetry theory, externality theory, agency theory system
system theory, we raised four hypotheses to analyze relations between
corporate governance factors and carbon information disclosure and
between carbon trading system and carbon information disclosure.
We found that: Most of carbon information disclosure few related to
trading information while more inclined to specific activities like carbon
emission reduction, low-carbon strategy formulation and so on. The
implementation of carbon emission trading system has significant
positive influence on voluntary carbon information disclosure level,
which means enterprises are more willing to disclose information when
they face strict institutional constraints; No matter whether state-owned
enterprises participate in the carbon emissions trading system ,they have
better performance on carbon information disclosure.And we failed to
verify ownership concentration has negative influence on carbon
information disclosure, which perhaps because most of the samples we
selected are state-owned companies who are willing to disclosing much
information to cope with government pressure.
In a word, this paper explored four kinds of relationship among
trading system, corporate governance factors and carbon disclosure.The V
results could not only provide reference for government departments to
establish an effective trading system, and also provide new thoughts
about company governance factors for further analysis of carbon
disclosure.
Keywords:Carbon information disclosure; Carbon trading
scheme; Corporate governance
.
目录
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摘要:... I
Abstract:Ⅲ
第 1 章 绪论.....1
1.1研究背景与意义.......1
1.2 文献述评.......3
1.3研究方法与框架.......8
1.3.1研究方法........8
1.3.2 研究框架........8
1.3.3创新工作......10
第 2 章 理论基础分析...........11
2.1外部性理论.11
2.2信号传递理论.........13
2.3信息不对称理论.....14
2.4代理理论.....14
2.5制度理论.....15
第 3 章 企业碳信息披露质量评价...17
3.1碳信息披露现状总结.........17
3.1.1 样本选取对象..........17
3.1.2 样本来源......17
3.2我国上市公司碳信息披露质量评价内容分析....18
3.2.2 碳信息指标的披露..23
3.2.3 碳信息披露质量评价方法及得分依据......24
3.3我国上市公司碳信息披露质量描述性统计..........
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