双碳目标下企业环境会计信息披露质量研究  

Research on the Quality of Enterprise Environmental Accounting Information Disclosure Under Dual Carbon Target

作　　者：徐玮 姜永平 XU Wei;JIANG Yong-ping(Business School of Xi'an University of Finance and Economics,Xi'an 710100)

机构地区：[1]西安财经大学商学院

出　　处：《财务与金融》2023年第1期7-14,共8页Accounting and Finance

基　　金：陕西省软科学研究计划项目:“双碳”目标下企业ESG报告“漂绿”行为精准识别及“滤透”治理策略研究(2023-CX-RKX-023);全国统计科学研究项目(2021LY081);西安财经大学高等教育科学专题研究项目(2021GJZ11)。

摘　　要：党的十九大以来,政府高度重视生态文明建设,重点强调要实现绿色低碳高质量的可持续发展,努力解决好人与自然和谐共生的协调问题,确保经济效益与社会效益的和谐统一。企业作为推动经济的主要参与者,在实现“双碳”目标的过程中,常常陷入环保性、社会性、经济性三者难以协调一致的困境。因此,企业应以绿色低碳高质量发展为出发点,在污染物排放核算、顺应内外部监督管理以及技术创新三个方面进行统筹建设。鉴于此,本文以2015-2020年我国上市煤炭、化工、火电、造纸、冶金、酿造、制药、纺织、制革、石化、建材和采矿等行业的企业为研究对象,实证分析企业低碳水平、社会声誉以及创新能力与企业环境会计信息披露质量的关系。研究表明:企业环境会计信息披露质量与企业低碳水平、声誉以及创新能力之间成正相关关系。进一步将企业发展能力作为调节变量分析发现,企业发展能力对环境会计信息披露质量和低碳水平的交互项起到了负向调节作用,说明企业处在绿色低碳高质量发展的过渡时期,正在经历转型“阵痛”。文章最后根据研究结果并结合我国绿色低碳高质量发展战略,分别从国家层面、企业层面和利益相关者层面提出了相关参考建议。Since the 19th National Congress of the Communist Party of China,the Party Central Committee with Comrade Xi Jinping as the core has attached great importance to the construction of ecological civilization,emphasizing the realization of green,low-carbon and high-quality sustainable development,trying to solve the coordination problem of harmonious coexistence between human beings and nature,to ensure the harmonious unity of economic benefits and social benefits.Enterprises are the main players in promoting the economy,but in the process of realizing the"dual-carbon"goal,the operation of enterprises often falls into the predicament that the three aspects of environmental protection,society and economy are difficult to coordinate.In order to solve the dilemma between the two,enterprises should take green,low-carbon and high-quality transformation and development as the starting point,and carry out overall construction in three aspects:pollutant discharge accounting,compliance with internal and external supervision and management,and technological innovation.This paper takes the coal,chemical,thermal power,paper,metallurgy,brewing,pharmaceutical,textile,tanning,petrochemical,building materials and mining industries listed in China's Shanghai and Shenzhen stock markets from 2015 to 2020 as the research object,and empirically analyzes the low carbon emissions of enterprises.Level,social reputation and innovation ability are related to the quality of corporate environmental accounting information disclosure.The research shows that there is a positive correlation between the quality of corporate environmental accounting information disclosure and corporate low carbon level,reputation and innovation capability.Through further analysis of the enterprise development capability as a moderating variable,it is found that the enterprise development capability has a negative moderating effect on the relationship between the quality of environmental accounting information disclosure and the low-carbon level,indicating that the e

关 键 词：环境会计 低碳发展 绿色创新 社会声誉 

分 类 号：F273[经济管理—企业管理]