【作者】 曹静； 汪方军； 张毅；

【Author】 CAO Jing,WANG Fang-jun,ZHANG Yi (School of Management,Xi’an Jiaotong University,Xi’an,710049)

【机构】 西安交通大学管理学院；

【摘要】 温室效应的加剧引发了全社会对于碳减排的普遍关注。为实现人类社会长远发展,企业不应仅关注利润最大化,还应主动承担碳减排的责任,并披露有关的碳排放信息。本文以2010年中国沪深两市A股上市公司为样本,通过手工翻阅上市公司年报和社会责任报告,检验了上市公司终极控制权与碳排放信息披露水平之间的关系。研究结果表明,终极控制人为政府的上市公司碳排放信息披露水平更高,上市公司投票权以及终极控制人的控制范围与碳排放信息披露水平显著正相关,而投票权和现金流权的分离度与碳排放信息披露之间不存在显著相关性。更多还原

【Abstract】 The deterioration of the Greenhouse effect has caused widespread concern to carbon disclosure all around the world.In order to realize sustainable development of the human society,enterprises should not only target at profit maximization,but also assume corresponding social responsibilities and strengthen the carbon disclosure.This paper use listed companies reporting the social responsibility information in Shenzhen and Shanghai Stock Exchange in 2010 among which the ones without actual controller were removed as samples.We investigated relationship between ultimate owner with carbon disclosure through reading Annual Reports and Social Responsibility Report of the listed companies manually.The results show that companies whose ultimate owner is government tend to have a higher level of carbon disclosure;voting rights and the control range of ultimate owner are positively related to carbon disclosure while there isn’t significant correlation between carbon disclosure with discrepancy between voting rights and cash flow rights.更多还原