企业碳信息披露质量评价研究--来自资源型上市公司的经验证据

摘要

Taking resource based listed corporation as samples,this paper considers the annual report and social responsi-bility report as the main carrier of the carbon information disclosure.Based on content analysis which includes quality level of effect,quantification and time frame for carbon information disclosure,it designs management position and implementa-tion methodology for carbon reduction,management policy and compliance degree for carbon emissions in order to obtain carbon disclosure quality index.This paper is able to provide a theoretical idea for evaluating the enterprise carbon informa-tion disclosure level.%以资源型上市公司为研究样本，考虑年度报告和社会责任报告为碳信息披露主要载体，基于内容分析法形成显著性、量化性和时间性碳信息披露质量维度设计碳减排管理定位、碳排放管理制度、碳减排实施方法、碳排放合规程度等碳信息披露质量层次与指标，获取碳信息披露质量指数，为评价企业碳信息披露水平提供一种理论思路。