文献类型：期刊文献

英文题名：Factors of Enterprise Carbon Performance: An Empirical Study of Public Shipping Company in Coastal Regions of China

作者：Chen, Zhi[1];Chen, Hua[2];Wang, Ling[2];Guo, Wei[2]

第一作者：Chen, Zhi

通讯作者：Chen, H[1]

机构：[1]Shandong Technol & Business Univ, Accounting Dept, Yantai 264005, Peoples R China;[2]Beijing Union Univ, Business Coll, Beijing 100025, Peoples R China

第一机构：Shandong Technol & Business Univ, Accounting Dept, Yantai 264005, Peoples R China

通讯机构：[1]corresponding author), Beijing Union Univ, Business Coll, Beijing 100025, Peoples R China.|[1141721]北京联合大学商务学院;[11417]北京联合大学;

年份：2020

卷号：107

期号：sp1

起止页码：268-272

外文期刊名：JOURNAL OF COASTAL RESEARCH

收录：;Scopus(收录号：2-s2.0-85090351951);WOS:【SSCI(收录号:WOS:000562129100066)，SCI-EXPANDED(收录号:WOS:000562129100066)】；

基金：This research was funded by Beijing Society Science Fund Project (16YJB015), China and Premium Funding Project for Academic Human Resources Development in Beijing Union University (BPHR2017CS07), China.

语种：英文

外文关键词：Company characteristics; internal governance; market environment; carbon performance; shipping companies

摘要：This paper empirically tested the factors of carbon performance of shipping company in coastal areas of China with legitimacy theory. It is found that the asset-liability ratio, the profitability, the growth, the proportion of independent directors, and marketization degree have significant impacts on carbon performance. The research shows that, in the context of the low overall carbon performance of public shipping companies, the higher the legitimacy pressure represented by corporate characteristics, the lower the carbon performance level. Corporate internal governance does not play an effective role in the legitimacy management of carbon performance. The external governance mechanism characterized by marketization degree can effectively promote the legitimacy management of enterprise carbon performance and the low-carbon transformation of shipping industry in coastal areas.