企业气候风险水平影响关键审计事项披露吗?  

Does the Level of Corporate Climate Risk Affect the Disclosure of Key Audit Matters

作　　者：侯晓靖[1] 王雅婷 HOU Xiaojing;WANG Yating(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi 710065,China)

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《西安石油大学学报(社会科学版)》2025年第2期101-110,共10页Journal of Xi’an Shiyou University:Social Science Edition

摘　　要：以2018—2023年A股上市公司为研究样本,实证检验了企业气候风险水平对关键审计事项披露的影响和作用机制。研究发现:企业气候风险水平显著增加了气候风险相关的关键审计事项披露,二者的正相关关系在电力、热力、燃气、水生产和供应业,以及交通运输、仓储、邮政业、制造业等受气候变化影响重大行业中更显著;机制分析表明,经营风险在企业气候风险水平和气候风险相关关键审计事项披露之间起中介作用;异质性分析发现,当审计师具备行业专长、企业处于气候适应型城市建设试点省份时,企业气候风险水平对气候风险相关关键审计事项披露的影响更显著;进一步将企业气候风险分为物理风险和转型风险进行研究发现,转型风险是对气候风险相关关键审计事项披露影响更大的气候风险类型。Taking A-share listed companies from 2018 to 2023 as the research samples,this paper empirically tested the impact and action mechanism of corporate climate risk level on the disclosure of key audit matters.The results show that:the level of corporate climate risk significantly increases the disclosure of key audit matters related to climate risk,and the positive correlation between the two is more significant in the major industries affected by climate change,such as electricity,heat,gas,water production and supply,transportation,warehousing,postal and manufacturing industries.The mechanism analysis shows that business risk plays an intermediary role between the level of corporate climate risk and the disclosure of key audit items related to climate risk.Heterogeneity analysis shows that when auditors have industry expertise and enterprises are located in pilot provinces of climate-resilient urban construction,the impact of corporate climate risk level on the disclosure of climate-risk-related key audit matters is more significant.The study further divides corporate climate risk into physical risk and transition risk,and finds that transition risk is the type of climate risk that has a greater impact on the disclosure of key audit matters related to climate risk.

关 键 词：气候风险 关键审计事项披露 经营风险 物理风险 转型风险 

分 类 号：F239.4[经济管理—会计学] P467[经济管理—国民经济]