大连海事大学硕士学位论文
摘
要
随着极端天气出现得越来越频繁，温室效应引起的气候变暖等环境问题成为当今世
界关注的突出问题，碳减排已经成为衡量经济增长质量的重要指标之一。气候变化使世
界各国面临着减少温室气体排放的巨大压力。《京都议定书》和《巴黎协定》的签订，
表明世界各国都在以自身能力积极减少温室气体排放，低碳生活方式正在成为世界的新
趋势。中国政府更是提出，中国力争在 2030年前实现二氧化碳排放达峰，2060年前实
现碳中和。为了确保承诺如期实现及有效降低碳排放，中国实施了低碳试点在内的多项
政策法规。在学术界也引起了世界范围内关于如何控制碳排放问题的研究，并取得了一
定的研究成果，研究主要集中于碳信息披露的内容、影响因素及经济后果。但现有研究
较少对区域间碳信息披露现状及其差异进行研究，且几乎没有文献对低碳试点省（市）
的碳信息披露进行研究。碳信息披露影响因素方面，国内外的研究虽然较多，但多是从
单个层面进行研究，并没有从多个层面，对众多影响因素进行比较研究。因此，本文尝
试探讨低碳试点省市碳信息披露现状，包含总体情况和省市间差异分析。然后从宏观环
境、利益相关者、公司治理和公司特征多个角度，对低碳试点省市的碳信息披露影响因
素进行研究。
本文立足于低碳经济的大环境，以低碳试点政策为导向，梳理了国内外碳信息披露
已有的理论研究成果，分析了国内外对碳信息披露的概念认识和理论发展。在分析我国
上市公司碳信息披露现状部分，本文选取第一、二批低碳试点中十个省（市）的上市公
司为研究样本，通过确定省际碳信息披露质量评价指数，对 2015-2019年沪深 A股上市
公司碳信息披露质量的时空差异进行分析，并详细探讨行业碳信息披露的省（市）差异。
在碳信息披露质量影响因素实证部分，本文从非企业层面和企业层面，共划分为宏观环
境、利益相关者、公司治理和公司特征四个角度，探讨了上市公司碳信息披露质量影响
因素。通过变量定义、模型设计和多元回归分析，得出研究结论。研究表明：低碳试点
省市的碳信息披露内容存在省市差异，与影响企业发展的潜在因素相比，企业披露的直
接因素更多；碳信息披露呈现稳步增长态势，但总体披露水平较低，天津、海南、北京、
上海等东部沿海省市披露水平相对较高；各省市碳信息披露的行业差异显著，广东、北
京、上海的披露的行业较其他省市更为全面；宏观环境、利益相关者、公司治理和公司
特征因素对企业的碳信息披露影响不同，并表现出地区差异性。最后，本文基于政府角
度和企业角度提出相关政策建议，以期提高我国上市公司的碳信息披露水平，推进我国
低碳经济的高质量发展。
本文通过计算和分析区域和行业碳信息披露指数，从区域层面研究了企业碳信息披
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中国省际碳信息披露质量评价及影响因素研究
露质量及其影响因素，为环境会计和企业碳管理问题的研究提供了新的研究视角，丰富
了企业碳信息披露研究的文献。其次，对企业碳信息披露质量影响因素区域间的差异进
行分析，为相关因素在现有研究中未能得出一致结论提供了新的解释，完善了碳信息披
露质量影响因素的理论研究。最后，区域碳信息披露指数的统计分析及企业碳信息披露
质量影响因素在不同区域差异的研究结果，将为不同区域企业碳管理实践和政府部门因
地制宜的制定相关政策提供理论指导与经验证据。
关键词：碳信息披露；省际差异；影响因素；低碳试点
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大连海事大学硕士学位论文
Research on Quality Evaluation and Influencing Factors of Inter-provincial
Carbon Information Disclosure in China
Abstract
With the occurrence of extreme weather more and more frequently, environmental issues
such as climate warming caused by the greenhouse effect have become prominent issues in
the world today, and carbon emission reduction has become one of the important indicators to
measure the quality of economic growth. Climate change puts countries around the world
under enormous pressure to reduce greenhouse gas emissions. The signing of the “Kyoto
Protocol” and the “Paris Agreement” shows that all countries around the world are reducing
greenhouse gas emissions with their own capabilities actively, and low-carbon lifestyle is
becoming a new trend in the world. The Chinese government has even proposed that China
strives to achieve peak carbon dioxide emissions by 2030 and carbon neutrality by 2060. To
ensure that commitments are fulfilled on schedule and reduce carbon emissions effectively,
China has implemented a number of policies and regulations, including low-carbon pilot
projects. In academia, it has also caused worldwide research on how to control carbon
emissions, and has achieved certain research results. The research mainly focuses on the
content, influencing factors and economic consequences of carbon information disclosure.
However, there are few existing studies on the status and differences of carbon information
disclosure among regions, and there is almost no literature on carbon information disclosure
in low-carbon pilotprovinces (cities). In termsof the influencing factors ofcarbon
information disclosure, although there are many studies at domestic and foreign, most of them
are researched from a single level, and there is no comparative research on many influencing
factors from multiple levels. Therefore, this thesis attempts to explore the characteristics of
carbon information disclosure in low-carbon pilot provinces (cities), including the analysis of
the overall situation and differences between provinces and cities. Then, from the perspectives
of macro environment, stakeholders, corporate governance and company characteristics, the
influencing factors of carbon information disclosure in low-carbon pilot provinces and cities
are studied.
Based on the general environment of low-carbon economy and guided by low-carbon
pilot policies, this thesissorts out the existing theoretical researchresults of carbon
information disclosure at domestic and foreign, and analyze the conceptual understanding and
theoretical development of carbon information disclosure. In the analysis of the status quo of
carbon information disclosure oflisted companies in China, thisthesis selects listed
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