發(fā)布時(shí)間：2018-03-17 14:22

  本文選題：制度壓力　切入點(diǎn)：董事會(huì)特征　出處：《長沙理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著低碳經(jīng)濟(jì)在中國的深入發(fā)展,如何更好、更快、更高效的踐行低碳經(jīng)濟(jì)發(fā)展模式,達(dá)到經(jīng)濟(jì)社會(huì)發(fā)展與生態(tài)環(huán)境保護(hù)“雙贏”的局面,是中國政府加快生態(tài)文明制度建設(shè)的根本目的。2015年1月1日,新《環(huán)境保護(hù)法》的實(shí)施,更是彰顯了我國政府踐行低碳發(fā)展之路、建設(shè)綠色中國的雄心與決心。隨著未來我國政府對上市公司溫室氣體信息披露監(jiān)管要求的強(qiáng)化,作為碳排放主要來源的高能耗、重污染等工業(yè)企業(yè),企業(yè)在創(chuàng)造利潤持續(xù)經(jīng)營的前提下,也應(yīng)該坦然面對溫室氣體排放所帶來的挑戰(zhàn),積極參與到應(yīng)對氣候變化的碳減排實(shí)踐中。碳信息披露作為其中最直接體現(xiàn)企業(yè)碳減排行為的方式之一,逐漸引起了社會(huì)各界的關(guān)注與重視。本文正是基于以上背景,探究在日漸嚴(yán)苛的法律法規(guī)制度下,制度壓力、董事會(huì)特征及碳信息披露之間有何影響關(guān)系。本文在相關(guān)文獻(xiàn)回顧基礎(chǔ)上,首先介紹與企業(yè)碳信息披露緊密相關(guān)的公司治理理論、新制度理論以及合法性理論等理論,梳理并定義研究中涉及到的“制度壓力”、“董事會(huì)特征”及“碳信息披露”等相關(guān)概念。然后,分析制度壓力、董事會(huì)特征及碳信息披露之間的作用機(jī)理。其中,董事會(huì)特征涵蓋董事會(huì)規(guī)模、獨(dú)立董事占比、董事會(huì)會(huì)議次數(shù)和董事會(huì)構(gòu)成多元化四個(gè)方面。再次,本文選取2011年到2013年于深圳證券交易所上市的高能耗工業(yè)企業(yè)作為樣本,對連續(xù)三年披露社會(huì)責(zé)任報(bào)告明細(xì)的樣本公司進(jìn)行實(shí)證研究。研究結(jié)果顯示：(1)我國上市公司自愿性碳信息披露質(zhì)量總體水平較低；(2)制度壓力對碳信息披露質(zhì)量具有顯著地促進(jìn)作用；(3)董事會(huì)規(guī)模對碳信息披露質(zhì)量具有顯著地促進(jìn)作用；(4)獨(dú)立董事占比對碳信息披露質(zhì)量的促進(jìn)作用效果不明顯；(5)董事會(huì)會(huì)議次數(shù)對碳信息披露質(zhì)量的促進(jìn)作用效果不明顯；(6)董事會(huì)構(gòu)成多元化對碳信息披露質(zhì)量的促進(jìn)作用效果不明顯；(7)制度壓力作用董事會(huì)規(guī)模有助于碳信息披露質(zhì)量的進(jìn)一步提升。最后,根據(jù)研究結(jié)論,對我國相關(guān)部門加快碳信息披露制度建設(shè)和上市公司如何加強(qiáng)董事會(huì)治理提出了相關(guān)建議,希望為我國上市公司提高碳信息披露質(zhì)量提供一定的參考。
[Abstract]:With the further development of low-carbon economy in China, how to practice the low-carbon economic development model better, faster and more efficiently, and achieve the "win-win" situation between economic and social development and ecological environment protection, In January 1st 2015, the implementation of the new "Environmental Protection Law" has highlighted our government's practice of low-carbon development. The ambition and determination to build a green China. With the strengthening of our government's regulatory requirements on greenhouse gas disclosure of listed companies in the future, industrial enterprises, such as high energy consumption and heavy pollution, which are the main sources of carbon emissions, Companies should also face the challenges posed by greenhouse gas emissions without creating profits and continuing to operate. Carbon information disclosure, as one of the most direct ways to reflect the carbon emission reduction behavior of enterprises, has gradually attracted the attention and attention of all sectors of society. This paper is based on the above background. This paper explores the relationship between institutional pressure, board characteristics and carbon disclosure under increasingly stringent laws and regulations. Firstly, it introduces the theory of corporate governance, the theory of new system and the theory of legitimacy, which are closely related to the disclosure of enterprise carbon information. Combing and defining the related concepts such as "institutional pressure", "board characteristics" and "carbon information disclosure" involved in the research. Then, analyzing the mechanism of institutional pressure, board characteristics and carbon information disclosure. The characteristics of the board of directors include the size of the board of directors, the proportion of independent directors, the number of board meetings and the composition of the board of directors. Thirdly, this paper selects the high-energy industrial enterprises listed on the Shenzhen Stock Exchange from 2011 to 2013 as a sample. An empirical study was carried out on a sample company with a detailed disclosure of social responsibility reports for three consecutive years. The results show that: 1) the overall level of voluntary carbon disclosure quality of listed companies in China is lower than that of China (2) the institutional pressure on the quality of carbon information disclosure has a significant impact on the quality of carbon information disclosure. The scale of board of directors has a significant promoting effect on the quality of carbon information disclosure. 4) the proportion of independent directors promoting the quality of carbon information disclosure is not obvious. 5) the number of board meetings and the carbon information disclosure are not obvious. The promotion effect of quality is not obvious. (6) the promotion effect of diversification of board of directors on carbon information disclosure quality is not obvious. 7) the scale of board of directors under institutional pressure is helpful to further improve the quality of carbon information disclosure. Finally, According to the research conclusions, this paper puts forward some suggestions on how to speed up the construction of carbon information disclosure system and how to strengthen the governance of the board of directors of listed companies in China, hoping to provide some reference for the listed companies to improve the quality of carbon information disclosure.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F271;F425;X322

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