工业技术经济2024，Vol.43Issue(1)：132-141,10.DOI:10.3969/j.issn.1004-910X.2024.01.014
董事高管责任保险与碳信息披露质量
Directors'and Officers'Liability Insurance and Carbon Information Disclosure Quality
摘要
Abstract
Enterprises have been closely following the national policy guidance and actively fulfilling the obligation of volun-tary disclosure of carbon information in the context of"carbon peak,carbon neutrality".Based on this,this paper used Chinese A-share listed companies from 2015 to 2022 as a sample to empirically investigate the impact of Directors'and Officers'Liability In-surance(D&O insurance)on carbon information disclosure quality.We find that D&O insurance improves the quality of carbon in-formation disclosure through the insurance culture of the principle of maximum integrity,the continuous supervision of carbon infor-mation by insurance companies and spontaneously transmitting positive signals to external stakeholders.The mechanism test finds that D&O insurance improves the quality of internal control,thereby inspiring enterprises to enhance the quality of carbon informa-tion disclosure.Further analysis shows the promotion of effect of D&O insurance is more pronounced in enterprises classified as key pollutant dischargers,located in non-low-carbon pilot cities,and with the higher the degree of marketization.This study provides a theoretical basis for building a better insurance service system and deepening the governance system of green and low-carbon trans-formation,and has certain enlightenment significance for China to achieve the strategic goal of dual-carbon.关键词
董事高管责任保险/碳信息披露质量/信号传递"双碳"战略/内部控制/企业价值Key words
Directors'and Officers'Liability Insurance/quality of carbon disclosure/signal transmission/dual-carbon/internal control/corporate value分类
管理科学引用本文复制引用
周兰,肖思慧..董事高管责任保险与碳信息披露质量[J].工业技术经济,2024,43(1):132-141,10.基金项目
国家自然科学基金项目"技术创新的资本通道逻辑与价值机制:基于流动性管理与公共股权的动态路径"(项目编号:71972066) （项目编号:71972066）
湖南省社会科学评审委员会课题"基于投、融资视角下市场化债转股与企业高质量发展研究"(项目编号:XSP2023GLC041) （项目编号:XSP2023GLC041）
湖南省审计厅招标立项重点课题"国家审计防范地方政府债务风险研究"(项目编号:23SJZD0401). （项目编号:23SJZD0401）
