CAJ | 학술논문

以中国500强企业为研究样本，基于内容分析法对2011年企业通过年报披露的碳管理策略进行了分析。研究发现有161家企业在年报中披露了企业碳管理策略，企业碳管理策略以碳减排为主，不少企业采用了多种碳管理策略。采用碳管理策略的企业具有一些显著特点：这些企业主要集中分布在东部地区，对化石燃料的依赖程度高，企业规模比较大且上市时间长。
이중국500강기업위연구양본，기우내용분석법대2011년기업통과년보피로적탄관리책략진행료분석。연구발현유161가기업재년보중피로료기업탄관리책략，기업탄관리책략이탄감배위주，불소기업채용료다충탄관리책략。채용탄관리책략적기업구유일사현저특점：저사기업주요집중분포재동부지구，대화석연료적의뢰정도고，기업규모비교대차상시시간장。
By taking the top 500 enterprises listed in China as research sample, this study carries out content analysis on the strategies of carbon management disclosed by annual report of 2011. Among the 500 enterprises, 161 disclosed carbon management strategy in annual report, and the majority adopted carbon reduction strategy, while not a few of them em- ployed a joint carbon management strategy. This study also further sums up the common characteristics to those enterpri- ses having adopted carbon management strategy, such as geographic concentration in the eastern region of China, high de- pendence on fossil fuel, large size and longer public age.