【摘要】 本文以2011年A股上市公司为样本分析媒体关注对企业自愿性碳信息披露的影响,并检验公司内部治理机制是否会影响媒体关注作用的发挥。研究结果表明:媒体关注与企业自愿性碳信息披露水平呈显著正相关;公司不同的内部治理因素与外部媒体关注对企业自愿性披露碳信息的影响各有不同:股权集中度与媒体关注之间具有显著的替代效应,独立董事比例与媒体关注呈显著互补效应,而媒体关注对公司其他内部治理因素尚未产生显著影响。更多还原

【Abstract】 Based on the samples of A share companies listed in Shanghai and Shenzhen Stock Exchanges in 2011,this paper analyzes the effects of media attention on carbon information voluntary disclosure,and examines if the company’ s internal governance mechanisms affect the role of the media attention on carbon information voluntary disclosure. It shows that media attention has a significant positive correlation with carbon information disclosure; the effects of the company’s internal governance and the external media attention on carbon information voluntary disclosure are different: there is remarkable substitution effect between media attention and ownership concentration,there is remarkable complementary effect between media attention and the proportion of independent directors,while media attention has not yet had a significant impact on other internal governance mechanisms.更多还原