发电上市公司低碳信息披露与低碳转型效率研究
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赵长红, 张李琳, 邵云姝, 袁家海, 邓祎璐
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Research on Low Carbon Information Disclosure and Low Carbon Transition Efficiency of Listed Power Generation Companies
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Changhong ZHAO, Lilin ZHANG, Yunshu SHAO, Jiahai YUAN, Yilu DENG
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表6 低碳转型信息披露维度分析
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Tab.6 Low carbon transition disclosure dimension analysis
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| 参数 | CI(1) | CI(2) | CI(3) | CI(4) |
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| Technology | 0.712*** (3.21) | | | | | Energy | | -0.247*** (-3.14) | | | | Transition | | | -0.337 (-1.45) | | | New business | | | | -1.097** (-2.59) | | Size | -4.633*** (-4.47) | -4.635*** (-4.46) | -4.78*** (-4.39) | -4.094*** (-3.66) | | Lev | 0.068 (1.60) | 0.067 (1.59) | 0.051 (1.16) | 0.075* (1.74) | | ROA | 0.328*** (3.67) | 0.345*** (3.87) | 0.321*** (3.43) | 0.364*** (4.04) | | Top1 | 0.081 (1.58) | 0.078 (1.51) | 0.044 (0.83) | 0.053 (1.03) | | Idr | -0.032 (-0.70) | -0.033 (-0.73) | -0.037 (-0.80) | -0.037 (-0.81) | | Constant | 35.68*** (5.54) | 41.521*** (6.94) | 43.099*** (7.08) | 36.762*** (5.59) | | Adj.R2 | 0.276 | 0.274 | 0.242 | 0.262 | | N | 212 | 212 | 212 | 212 | | Company | 控制 | 控制 | 控制 | 控制 | | Year | 控制 | 控制 | 控制 | 控制 |
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