【摘要】 利益相关者日益关注企业低碳环保信息,其导致的公共压力可能对企业碳信息披露水平产生重要影响。选取2014—2016年重污染行业上市公司为研究对象,研究企业面临的公共压力与碳信息披露水平的关系,并考虑不同股权性质对公共压力与碳信息披露水平之间关系的影响。研究发现:公共压力对公司碳信息披露有显著正向作用;公共压力中,政府压力、债权人压力、股东压力对公司碳信息披露有显著正向作用,政府压力的影响在国有企业中更为显著,债权人压力与股东压力的影响在非国有企业中更为显著。更多还原

【Abstract】 This paper selected 339 listed companies in heavily polluting industries from 2014 to 2016 as the research object to study the effect of public pressure on carbon information disclosure and the effect of equity nature on the relationship between public pressure and carbon information disclosure.We find that public pressure is positively correlated with carbon information disclosure.Specifically,government pressure,creditor pressure and shareholder pressure are all positively correlated with the carbon information disclosure.Creditor pressure and shareholder pressure have more influence on the non-stateowned enterprises,while government pressure has more influence on the state-owned enterprises.更多还原