CAJ | 학술논문

碳信息披露作为低碳信息结果表达的承载客体，能够发挥从低碳方法运用到低碳效果证明的综合性信息传递效果。围绕自愿性碳信息披露这一研究主题，以CDP中国报告涉及的上市公司为样本，实证检验公司特征与碳信息披露关系，研究结果发现：自愿性碳信息披露总体水平有限，减排目标和排放数据等量化数据严重缺失；公司规模和行业属性显著影响自愿性碳信息披露水平；盈利能力在一定程度上影响自愿性碳信息披露水平，股权性质、再融资需求以及财务杠杆并不影响自愿性碳信息披露水平。
탄신식피로작위저탄신식결과표체적승재객체，능구발휘종저탄방법운용도저탄효과증명적종합성신식전체효과。위요자원성탄신식피로저일연구주제，이CDP중국보고섭급적상시공사위양본，실증검험공사특정여탄신식피로관계，연구결과발현：자원성탄신식피로총체수평유한，감배목표화배방수거등양화수거엄중결실；공사규모화행업속성현저영향자원성탄신식피로수평；영리능력재일정정도상영향자원성탄신식피로수평，고권성질、재융자수구이급재무강간병불영향자원성탄신식피로수평。
As a carrying object for result of low carbon information expression ,carbon information disclosure can play to the comprehensive information transfer effect from low carbon method applied to low carbon effect .Around the research topic for voluntary carbon disclosure ,this paper empirically tested the relationships between company characteristics and carbon information disclosure with CDP reports on China listed companies as samples .The results show that :(1) The voluntary carbon disclosure level is limited and extremely short of quantized data such as carbon emission reduction targets and data etc ;(2) The company scale and industrial properties have a significant influence on the voluntary carbon disclosure ;(3) The profitability effects the voluntary carbon disclosure level to some extent ,however the ownership property and refinancing demand are irrelevant with it .