政治关联、政府干预与碳信息披露水平——基于资源型企业的面板数据分析

Political Connection, Government Intervention and Carbon Information Disclosure———Based on the Panel Data Analysis of Resource-Based EnterprisesZhao xuanmin1 2 Huo shaobo2 Wu Xun2

摘要:

本文以西部资源型企业为样本,研究了政治关联和政府干预对企业碳信息披露的影响,以及这种影响在国有控股企业与非国有控股企业之间的差异。研究结果表明,在国有控股企业中,政治关联与政府干预对碳信息披露的影响不显著；在非国有控股企业中,政治关联与企业的碳信息披露水平显著负相关,政府干预程度越高,企业碳信息披露水平越低。

Abstract:

Based on a sample of the western resource-based enterprises, this paper examines the effects of political connection and government intervention on carbon information disclosure and the difference this kind of influence in the state-owned firms and non-state-owned firms. It shows that political connection and government intervention have no significant influence on carbon information disclosure of the stated-owned firms. However, in the non-state-owned firms, political connection and government intervention have a significant negative correlation with the enterprises’ carbon information disclosure.