摘要
制度同构压力推进企业碳信息披露质量提升,有利于尽早实现中国“双碳”目标。基于制度同构理论和企业生命周期理论,以2008—2019年沪深A股农业上市企业为研究对象,分析制度同构压力对企业碳信息披露质量的影响与作用机制,进一步检验了处于不同生命周期的企业制度同构压力与企业碳信息披露质量关系。研究表明:中国农业上市企业碳信息披露质量水平低;制度同构压力对农业上市企业碳信息披露质量有显著正向作用;强制同构压力、规范同构压力和模仿同构压力正向激励着成长期企业碳信息披露质量提升,强制同构压力和规范同构压力对成熟期企业碳信息披露质量正向作用明显,规范同构压力对衰退期企业碳信息披露质量正向影响显著;强制同构压力和规范同构压力对成长期企业碳信息披露质量正向影响程度弱。因此,建议结合企业生命周期阶段特征,加快建立碳排放监管体制、明确行业碳信息披露标准、发挥政府激励与倒逼作用,激发社会公众的监督意识。
As a fairly important organization of agricultural carbon sources,agricultural enterprises carry out high-level carbon management and carbon information disclosure,which help vital stakeholders identify kinds of risk and opportunities brought about by climate change,reduces the cost of stakeholder contracts.Relying on the institutional isomorphism pressure to improve the quality of agricultural enterprise carbon information disclosure,which is conducive to realizing China’s“double carbon”goal as soon as possible.According to papers of existing scholars in domestic and abroad,most of them from a static perspective reveal the influence of internal and external stakeholders and their systems or the characteristics of the life cycle stage of an enterprise on its carbon information disclosure.While few literatures based on a dynamic perspective,especially located on the important perspective of life cycle,have insufficiently studied the carbon information disclosure quality of listed agricultural enterprises under the interaction of different development stages of enterprises and the isomorphic pressure of diversified institutions.On the basis of systematically sorting out the influence of institutional environment and enterprise characteristics on enterprise carbon information disclosure,as well as the relevant research literature on the relationship between enterprise life cycle and enterprise carbon information disclosure,so this paper based on the institutional isomorphism theory and enterprise life cycle theory,using a sample of agricultural,forestry,animal husbandry and fishery as agricultural enterprises simple on the Shanghai and Shenzhen stock exchange from 2008 to 2019 as the study object,this study empirically analyzes the impact and mechanism of institutional isomorphism pressure on the quality of enterprise carbon information disclosure,furthermore analyzes function of enterprise life cycle between institutional isomorphism pressure and quality of enterprise carbon information disclosure.Empirical results show that quality of listed agricultural enterprise carbon information disclosure in China is low,mandatory isomorphism pressure,normative isomorphism pressure,and imitation isomorphism pressure are similar,and the quality of enterprise carbon information disclosure in mature enterprises is higher than that in growth and decline periods.Institutional isomorphism pressure has a significant positive effect on the quality of listed agricultural enterprise carbon information disclosure.We also find from the empirical results that mandatory isomorphism pressure,normative isomorphism pressure and imitation isomorphism pressure positively stimulate the improvement of quality of listed agricultural enterprise carbon information disclosure in the growth period.Mandatory isomorphism pressure and normative isomorphism pressure have a significant positive effect on the quality of listed agricultural enterprise carbon information disclosure in the mature period;normative isomorphism pressure has a significant positive effect on the quality of listed agricultural enterprise carbon information disclosure in the recession period.Additional tests show that the positive impact of mandatory isomorphism pressure and normative isomorphism pressure on the quality of listed agricultural enterprise carbon information disclosure of growing enterprises is fairly weak.What is more,the interference of the enterprise life cycle to the institutional isomorphism pressure makes the quality of carbon information disclosure of listed agricultural enterprises have obvious differences,which weakens the effect of imitation isomorphism pressure on the quality of enterprise carbon information disclosure.For this reason,combining with the characteristics of enterprise life cycle stage,it is suggested to speed up the establishment of carbon emission supervision system,strengthen the supervision of environmental law enforcement,create strict external regulatory environments,help enterprises establish a good environmental concept,carry out effective carbon emission reduction management activities,promote the establishment of agricultural industry green development.
作者
邹玉友
马天一
田国双
ZOU Yu-you;MA Tian-yi;TIAN Guo-shuang(College of Wildlife and protected area,Northeast Forest University,Harbin 150040,China;College of Economics and Management,Northeast Forest University,Harbin 150040,China)
出处
《统计与信息论坛》
CSSCI
北大核心
2022年第12期78-88,共11页
Journal of Statistics and Information
基金
国家自然科学基金项目“森林康养产业下国有林区生态与福祉耦合模式的形成机制研究”(72003022)
国家自然科学基金项目“东北国有林区天保工程政策对森林生态系统服务与职工福祉影响研究”(71973021)
教育部博士点基金项目“碳减排约束下企业碳信息披露实证研究”(20130062110007)。
关键词
碳信息披露质量
制度同构压力
企业生命周期
调节效应
quality of enterprise carbon information disclosure
institutional isomorphism pressure
enterprise life cycle
moderating effect
作者简介
邹玉友,男,黑龙江海伦人,博士,讲师,硕士生导师,研究方向:农林企业管理;马天一,男,黑龙江哈尔滨人,硕士生,研究方向:农林企业碳信息披露;通讯作者:田国双,男,吉林德惠人,博士,教授,博士生导师,研究方向:农林经济管理。
