文本描述
Abstract
Abstract
Thispaperselected129listedcompaniesintheheavilypollutingindustryofA-sharesin
ShanghaiStockExchangeasexamples,andchosetherelevantdataofthecompanyfrom2014
to2016toempiricallyanalyzetherelationshipbetweencarbondisclosureandcorporate
governanceinheavilypollutingindustries.Itprovidedsomeguidancefortheimprovementof
thequalityofcarbonaccountinginformationdisclosedbylistedcompaniesintheheavily
pollutingindustry.Intheaspectoflow-carboneconomicmanagement,asacarrierofcarbon
reductionforenterprises,carboninformationcandirectlyandeffectivelyreflectthelow-carbon
economicbehaviorofenterprises.
Firstofall,thispaperreviewedthereferencesontherelationshipbetweencarbon
accountinginformationdisclosureandcorporategovernanceathomeandabroad,anddefined
theconceptsofcorporategovernance,carbonaccountingandcarbonaccountingdisclosure.
BasedonInformationAsymmetryTheory,StakeholderTheory,LegalityTheory,Principal-
AgentTheoryandCorporateSocialResponsibilityTheorytoanalyzethecurrentstatusand
existingproblemsofcarbondisclosureinlistedcompaniesinheavypollutionindustriesin
China.Secondly,exploredtheproblemsexistinginthecarbondisclosureoflistedcompanies
inheavilypollutingindustries,andanalyzedthegovernancestatusofheavilypolluting
companiesincombinationwiththeindustryspecificityofheavilypollutingindustry.Finally,
onthebasisofanalyzingthestatusofthedisclosureofcarbonaccountinginformation,
theoreticalanalysisandempiricalmodelingresearchareconductedfromtheaspectsof
enterpriseequitystructure,executiveincentives,andboardcharacteristicstoexploreitsimpact
onthedisclosureofthecarbonaccountinginformation.Thispaperselectedthecarbon
accountinginformationdisclosureindexastheexplanatoryvariable,thecompany's
shareholdingstructure(equityconcentration,equitybalanceandinstitutionalinvestorholdings),
seniormanagementincentives(high-levelshareholding,executivecompensation),board
characteristics(Thescaleoftheboardofdirectorsandwhetherornotthetwopositionsare
combined)aretheexplanatoryvariables.Thecompanysize,carbonemissiontradingmarket,
andenvironmentalmanagementsystemcertificationISO14001areselectedascontrolvariables,
andresearchhypothesesareproposed.Atlast,amultivariateregressiontestmethodisused
undercertaingivenassumptionstotesttheimpactofcorporategovernanceonthelevelof
carbondisclosure,andpasstherobustnesstests.
Thispaperproposedcountermeasuresandsuggestionsonthreeaspectsofthecompanies'
shareholdingstructure,seniormanagementincentives,andboardcharacteristics.Themain
conclusionsare:buildingamoderatelyconcentratedequitystructure,strengthening
management'semphasisoncarbonaccountinginformationdisclosure,andconstructing
II
Abstract
reasonableTheseniorexecutives'incentivemechanismcombineslong-termandshort-term
incentivestoincreasetheroleofcorporateexecutiveincentives.Withinareasonablerange,it
strengthensthesupervisoryroleoftheboardofdirectorswithaviewtoraisingthelevelof
carbonaccountinginformationdisclosureinlistedcompaniesinheavilypollutingindustries.
Keywords:CarbonDisclosure;CorporateGovernance;ListedCompaniesofHeavyPollution
Industry
HI
.目录
目录
MMI
AbstractII
@^IV
m-M^1
1.1研究背景1
1.2研宄意义2
1.2.1理论意义2
1.2.2现实意义2
1.3国内夕h相关研究综述3
1.3.1国外相关研宄综述3
1.3.2国内研究综述5
1.3.3国内外相关研宄述评7
1.4研宄内容、研宄思路及研究方法7
1.4.1研宄内容7
1.4.2研宄方法9
1.5创新点9
第二章基本概念和相关的理论基础10
2.1碳会计信息披露和公司治理的基本概念10
2.1.1公司治理10
2.1.2碳会计及碳会计信息披露10
2.2碳会计信息披露相关理论基础11
2.2.1信息不对称理论11
2.2.2利益相关者理论12
2.2.3合法性理论12
2.2.4委托代理理论13
2.2.5企业社会责任理论14
2.3本章小结14
第三章重污染行业上市公司碳会计信息披露现状分析15
3.1重污染行业公司碳会计信息披露的现状15
3.2重污染行业公司碳会计信息披露存在的问题17
3.3重污染行业公司治理情况19
3.3.1股权结构基本情况19
3.3.2高管激励基本情况20
3.3.3董事会结构基本情况22
3.4本章小结23
IV
urn.
第四章研究设计和模型构建24
4.1被解释变量的选取24
4.226
4.2.1解释变量的选取与假设条件26
4.2.2控制变量的选取与假设条件28
4.3样本选取与数据确定29
4.3.1样本选取29
4.3.2数据确定30
4.4模型构建30
4_5本章小结30
第五章实证研宄设计及结果分析31
5.1描述性统计分析31
5.2变量间相关性检验32
5.2.1皮尔森相关性检验32
5.2.2解释变量和控制变量间共线性检验34
5.3多元回归分析35
5.3.1F检验和拟合优度检验35
5.3.2回归系数显著性检验35
5.3.3内生性检验36
5.3.4回归结果分析36
5.4稳健性检验38
5.5本章小结39
第六章结论与展望40
6.1研究结论40
6.2对策建议41
6.2.1构建适度集中的股权结构41
6.2.2构建合理的高管激励机制42
6.2.3增强董事会的监督作用42
6.3研究不足与展望42
致谢44
45
附录A:作者在攻读硕士学位期间发表的论文50
附录B:数据51
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