新闻报道、政府监管对企业碳信息披露的影响

›› 2016 ›› Issue (03): 30-39.

新闻报道、政府监管对企业碳信息披露的影响

李力, 刘全齐

哈尔滨工业大学深圳研究生院, 广东深圳 518055

收稿日期:2015-12-24 出版日期:2016-05-15 发布日期:2016-05-19
作者简介:李力(1963-),男,广东兴宁人,博士,哈尔滨工业大学深圳研究生院教授,博士生导师,研究方向为低碳经济与管理、创新管理、信息管理;刘全齐(1981-),男,江西吉安人,哈尔滨工业大学深圳研究生院博士研究生,讲师,研究方向为低碳经济与管理。
基金资助:
教育部人文社会科学研究规划基金项目"碳信息披露对企业价值创造的影响研究"(13YJAZH044);国家自然科学基金项目"粒计算拓展模型及多知识库集成信息融合研究"(61173052)。

The Impact of News and Government Supervising on Enterprise Carbon Information Disclosure

LI Li, LIU Quan-qi

Shenzhen Graduate School, Harbin Institute of Technology, Shenzhen, 518055, China

Received:2015-12-24 Online:2016-05-15 Published:2016-05-19

摘要/Abstract

摘要： 为了揭示企业碳信息披露的合法性动机,结合2009-2014年中国重污染行业沪深128家上市企业的相关数据,采用内容分析法,实证检验了新闻报道、政府监管与企业碳信息披露水平的关系。研究结果表明,中国重污染行业上市企业的碳信息披露水平总体上较低;新闻报道与企业碳信息披露水平呈显著正相关关系;政府监管与企业碳信息披露水平呈显著正相关关系;新闻报道弱化了政府监管对企业碳信息披露水平的促进作用,政府监管也弱化了新闻报道对企业碳信息披露水平的促进作用;新闻报道和政府监管对我国重污染行业企业碳信息披露水平的影响具有周期性变化的趋势。研究结论提供了从新闻报道和政府监管的新视角研究企业碳信息披露的合法性动机,丰富了碳信息披露的实证研究文献。

关键词: 碳信息, 碳信息披露, 新闻报道, 政府监管

Abstract: In order to study the legitimacy motivation of enterprise carbon information disclosure, this paper selects 128 listed enterprises in heavy-pollution industries in Shanghai and Shenzhen Security Exchange Markets of China from 2009 to 2014 as the research samples, and uses the method of content analysis to empirically examine the relationship between news, administrative supervision and carbon information disclosure. Our empirical results show that the overall level of carbon information disclosure of the listed enterprises of heavy-pollution industries in China is lower; the news is positively related with enterprise carbon information disclosure at the significance of 5% level; the administrative supervision is positively related with enterprise carbon information disclosure at the confidence of 10% level; the news weakens the positive relationship between the administrative supervision and enterprise carbon information disclosure, and the administrative supervision weakens the positive relationship between the news and enterprise carbon information disclosure; news and administrative supervision have significant impacts on enterprise carbon information disclosure in heavy-pollution industries in China and exhibit a periodic trend. This paper provides a new perspective from news and administrative supervision to study the legitimacy motivation of carbon information disclosure and enriches the empirical research literatures of carbon information disclosure.

Key words: carbon information, carbon information disclosure, news, administrative supervision, legitimacy motivation

中图分类号:

F062

李力, 刘全齐. 新闻报道、政府监管对企业碳信息披露的影响[J]. , 2016(03): 30-39.

LI Li, LIU Quan-qi. The Impact of News and Government Supervising on Enterprise Carbon Information Disclosure[J]. , 2016(03): 30-39.

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