Business School, Hohai University, Nanjing 211100, China.
School of Accounting, Zhejiang Gongshang University, Hangzhou 310018, China.
Int J Environ Res Public Health. 2022 Mar 31;19(7):4174. doi: 10.3390/ijerph19074174.
Enterprises should bear the main responsibility for greenhouse gas emissions. Disclosing carbon emission information is one of the important ways for enterprises to deal with climate change. Taking China's A-share listed companies from 2014 to 2018 as the research sample, we study the impact of external explicit institutional pressure and implicit institutional pressure on corporate carbon information disclosure and analyze the mediating effect of enterprise peer influence in carbon disclosure. The empirical results show that external institutional pressure, namely environmental regulation and Confucian culture, has a significant positive impact on enterprise carbon information disclosure. Enterprise peer influence has a certain mediating effect between external institutional pressure and carbon information disclosure. The government should formulate and improve the carbon information disclosure institution and strengthen external supervision through the joint participation of all sectors of society.
企业应当承担温室气体排放的主要责任。披露碳排放信息是企业应对气候变化的重要途径之一。本文以 2014-2018 年中国 A 股上市公司为研究样本，研究了外部显性制度压力和隐性制度压力对企业碳信息披露的影响，并分析了企业同行影响在碳披露中的中介作用。实证结果表明，外部制度压力，即环境规制和儒家文化，对企业碳信息披露有显著的正向影响。企业同行影响在外部制度压力与碳信息披露之间具有一定的中介作用。政府应通过社会各界的共同参与，制定和完善碳信息披露制度，加强外部监管。
