作为碳排放的主要来源,企业必须努力节约能源,减少排放,并及时向公众披露碳信息。作为向利益相关者传达碳管理绩效的关键手段,碳信息披露直接关系到企业未来的可持续性。基于2017-2021年118家汽车制造业上市公司的面板数据,本研究对样本公司的碳信息披露质量进行了评价。政府的影响,债权人,媒体,雇员,供应商也从利益相关者的角度对此类披露进行了审查。研究结果表明:(1)尽管信息披露程度逐渐提高,总体水平仍然很低,自愿披露的意愿不足。(2)当忽略其他变量时,政府,债权人,媒体,和员工都协助企业披露碳信息,但供应商的影响会抑制这种披露。在复杂的经济系统中,碳披露水平与政府呈正相关,媒体,和员工,而与债权人呈负相关。供应商的影响并不显著。这些发现可能有助于从不同层面制定相关政策,指导企业积极发布碳信息,加强碳管理。
As the primary source of carbon emissions, enterprises must work hard to save energy, reduce emissions, and disclose timely carbon information to the public. As a key means of communicating carbon management performance to stakeholders, carbon information disclosure is directly tied to the future sustainability of enterprises. Based on panel data of 118 listed firms in the automotive manufacturing industry from 2017 to 2021, this study rates the sample companies\' quality of carbon information disclosure. The impact of the government, creditors, media, employees, and suppliers on such disclosure is also examined from the stakeholders\' standpoint. The findings reveal that: (1) Although there has been a gradual increase in the degree of disclosure, overall levels are still low, and the willingness to voluntarily disclose is insufficient. (2) When other variables are neglected, the government, creditors, media, and employees all assist enterprises in disclosing carbon information, but the influence of suppliers will inhibit such disclosure. In the context of a complex economic system, the level of carbon disclosure is positively correlated with the government, the media, and employees, while negatively correlated with creditors. The influence of suppliers is not significant. These findings may aid in formulating related policies from different dimensions, directing enterprises to publish carbon information actively and strengthening carbon management.