本文關(guān)鍵詞： 資源類上市公司 碳信息披露質(zhì)量 層次分析法　出處：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：二氧化碳等溫室氣體的大量排放,引發(fā)全球變暖,帶來了嚴(yán)重的自然環(huán)境問題。如何應(yīng)對(duì)全球變暖己經(jīng)成為全球亟待解決的重大課題。如今我國(guó)是全球最大的溫室氣體排放國(guó)之一,其中,二氧化碳排放量占據(jù)全球首位,我國(guó)面臨著越來越大的國(guó)際減排壓力。為了順應(yīng)國(guó)家低碳經(jīng)濟(jì)發(fā)展的要求,促進(jìn)經(jīng)濟(jì)和環(huán)境的可持續(xù)發(fā)展,我國(guó)企業(yè)對(duì)碳信息披露越來越關(guān)注。因此有必要對(duì)碳信息披露質(zhì)量進(jìn)行系統(tǒng)性的研究。通過研究國(guó)內(nèi)外環(huán)境信息披露以及碳信息披露的文獻(xiàn)資料,對(duì)碳信息披露框架的組成內(nèi)容進(jìn)行了總結(jié)和歸納,并對(duì)信息披露質(zhì)量評(píng)價(jià)方法進(jìn)行了概括和篩選。然后,將資源類上市公司碳信息披露設(shè)置了顯著性、量化性和時(shí)間性三個(gè)質(zhì)量評(píng)價(jià)維度,同時(shí)基于層次分析法,設(shè)計(jì)了碳減排管理定位、碳減排管理體系與碳減排實(shí)施方法三個(gè)層次的碳信息披露質(zhì)量評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)模型。以71家資源類上市公司為樣本,從2013-2015年年度報(bào)告以及社會(huì)責(zé)任報(bào)告中篩選相關(guān)重要信息,運(yùn)用構(gòu)建的質(zhì)量評(píng)價(jià)模型來評(píng)價(jià)其碳信息披露質(zhì)量。同時(shí),以中國(guó)石化為資源類上市公司具體研究案例,在公司層面上評(píng)價(jià)其碳信息披露質(zhì)量。本文試圖為資源類上市公司碳信息披露質(zhì)量提供一種系統(tǒng)性的評(píng)價(jià)方法,為碳信息監(jiān)督管理機(jī)構(gòu)提供一種標(biāo)準(zhǔn)和依據(jù)。通過對(duì)資源類上市公司的碳信息披露質(zhì)量評(píng)價(jià)結(jié)果進(jìn)行分析,試圖找出企業(yè)現(xiàn)階段碳信息披露存在的不足,并提出改進(jìn)的建議,以期提高我國(guó)企業(yè)碳信息披露的質(zhì)量。
[Abstract]:The massive emissions of greenhouse gases such as carbon dioxide have triggered global warming. It has brought serious natural environment problems. How to deal with global warming has become a major issue to be solved. Now China is one of the largest greenhouse gas emitters in the world. Carbon dioxide emissions occupy the first place in the world, China is facing increasing international pressure to reduce emissions. In order to comply with the requirements of national low-carbon economic development, promote sustainable economic and environmental development. Chinese enterprises pay more and more attention to carbon information disclosure. Therefore, it is necessary to systematically study the quality of carbon information disclosure. Through the study of domestic and foreign environmental information disclosure and carbon information disclosure literature. The content of carbon information disclosure framework is summarized and summarized, and the evaluation methods of information disclosure quality are summarized and screened. Then, the significance of carbon information disclosure of resource listed companies is set up. Quantification and timeliness are three dimensions of quality evaluation. At the same time, based on the analytic hierarchy process, the management positioning of carbon emission reduction is designed. Carbon emission reduction management system and carbon emission reduction implementation methods of three levels of carbon disclosure quality evaluation index system and evaluation model. 71 resource listed companies as a sample. Select relevant important information from the 2013-2015 annual report and social responsibility report, and use the quality evaluation model to evaluate the quality of carbon information disclosure. At the same time. Taking Sinopec as the specific case of listed companies, the paper evaluates the quality of carbon information disclosure at the company level. This paper attempts to provide a systematic evaluation method for the quality of carbon information disclosure of resource listed companies. Through the analysis of the evaluation results of carbon information disclosure quality of resource listed companies, this paper tries to find out the shortcomings of carbon information disclosure in enterprises at the present stage. Suggestions for improvement are put forward in order to improve the quality of carbon information disclosure in Chinese enterprises.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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