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以重污染行业上市公司为研究样本,以其2010—2012年年度报告和社会责任报告为碳信息披露的主要载体,并基于层次分析法形成了显著性、量化性和时间性碳信息披露质量维度,设计出低碳战略、碳减排管理与碳减排核算等碳信息披露质量评价指标体系,以此对样本企业进行分析研究,得到碳信息披露质量指数,为评价碳信息披露质量提供一种分析方法,以期为监管机构提供碳信息披露监督依据。
Abstract：Based on the sample of the listed companies from the heavy polluted industry,and with the annual report and the social responsibility report as the primary carrier of disclosing the carbon information,this paper has formed the quality dimensions of effect,quantification and time frame for carbon information disclosure according to the analytic hierarchy process( AHP). Meanwhile,the paper has designed a quality evaluation index system of carbon information disclosure,including low carbon strategy,carbon reduction management and carbon reduction. Then,through the analysis and research of the sampled companies,carbon information disclosure quality index have been obtained,which can provide one analysis method for the evaluation of carbon information disclosure quality,and offer some supervisory basis of carbon information disclosure to the supervisory authorities.
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基本信息:
DOI：
中图分类号:X196;F832.51
引用信息:
[1]赵选民,孙武峰.上市公司碳信息披露质量评价研究——以重污染行业为例[J].西安石油大学学报(社会科学版),2015,24(02):8-15.
基金信息:
国家社会科学基金西部项目(11XJY004); 陕西省教育厅人文社会科学专项项目(11JK0091); 陕西省教育厅2014年人文社科重点研究基地科研计划项目(14JZ033)