關鍵字查詢 | 類別:期刊論文 | | 關鍵字:Evidence from China's Sustainability Plans

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序號 學年期 教師動態
1 109/1 會計系 郭樂平 教授 期刊論文 發佈 The Drivers of Carbon Disclosure: Evidence from China's Sustainability Plans , [109-1] :The Drivers of Carbon Disclosure: Evidence from China's Sustainability Plans期刊論文The Drivers of Carbon Disclosure: Evidence from China's Sustainability PlansHui-Cheng Yu; Lopin Kuo; Beiling MaCarbon disclosure;legitimacy;stakeholder theory;sustainableCarbon Management 11(4), p.399-414This paper adopts the legitimacy theory and stakeholder theory perspectives to explore the drivers of voluntary carbon disclosure among Chinese firms under the 11th and 12th Five-Year Plans. We use the coding technique of content analysis to capture quantitative data of carbon reduction and classify sample firms by disclosure content into three groups and then apply ordinal logit regression to test the proposed hypotheses. Firm size (Size) and profitability (Profit) are positively related to carbon disclosure; SOE blockholder (State-bloc) and high carbon emission industries (HCEI) are significantly more dedicated to carbon disclosure. However, POE blockholder (Private-bloc) and creditors (Lev) are negativel
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