文献类型：期刊文献

中文题名：企业碳绩效影响因素研究——基于合法性理论的分析视角

英文题名：Factors of Enterprise Carbon Performance——from the perspective of legitimacy theory

作者：陈华[1];董占齐[2]

第一作者：陈华

机构：[1]北京联合大学商务学院,北京100025;[2]北京联合大学管理学院,北京100101

第一机构：北京联合大学商务学院

年份：2020

期号：3

起止页码：284-292

中文期刊名：科技促进发展

外文期刊名：Science & Technology for Development

收录：国家哲学社会科学学术期刊数据库;CSCD:【CSCD_E2019_2020】；

基金：2016年北京市哲学社会科学规划办一般项目(16YJB015):基于企业碳绩效评价的京津冀区域碳补偿机制及路径研究,负责人:陈华;2017年北京联合大学人才强校计划百杰项目(BPHR2017CS07):基于碳会计视角的企业碳绩效评价指标体系构建及应用研究,负责人:陈华;2018年北京联合大学校级委托科研项目(sk10201805):创新驱动背景下国企党组织治理模式及效果研究,负责人:陈华

语种：中文

中文关键词：公司特征;内部治理;市场环境;企业碳绩效

外文关键词：company characteristics;internal governance;market environment;enterprise carbon performance

摘要：以2013~2016年A股制造业上市公司为研究样本,实证检验公司特征、公司内部治理以及外部市场环境对企业碳绩效水平的影响作用。研究发现:企业碳绩效水平与公司特征变量中资产负债率、资产集约度显著正相关,与盈利水平以及公司成长性水平显著负相关;公司内部治理变量中只有独立董事比例与企业碳绩效存在稳定的显著相关关系;以市场化指数为代理变量的外部环境因素,与企业碳绩效水平显著正相关。研究表明,在当前我国制造业上市公司碳绩效总体水平较低的现实背景下,以公司特征所表征的合法性压力越大的公司,碳绩效水平越低;公司内部治理并没有对碳绩效合法性管理发挥有效作用;而以市场化程度表征的外部治理机制能有效促进企业碳绩效的合法性管理。
Taking a-share manufacturing listed companies from 2013 to 2016 as research samples,this paper empirically tested the influence of corporate characteristics,corporate internal governance and external market environment on corporate carbon performance level.It is found that the carbon performance level of an enterprise is significantly positively correlated with the asset-liability ratio and fixed asset ratio in the characteristic variables of the company,and negatively correlated with the profitability level and the growth level of the company.Among the internal governance variables,only the proportion of independent directors has a stable significant correlation with enterprise carbon performance.The external environmental factors with marketization index as the proxy variable have a stable and significant positive correlation with the carbon performance level of enterprises.The research shows that,in the context of the low overall carbon performance of listed manufacturing companies in China,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.