摘要
为了探究在“双碳”目标背景下,低碳城市试点政策的实施对企业碳排放绩效的影响问题,利用2003—2020年中国上市公司数据,采用多时点双重差分模型,从实证层面系统考察城市低碳转型对企业碳排放绩效的影响,进一步借助中介效应模型分析低碳城市试点政策对企业碳排放绩效的影响机制,并采用联合固定效应、倾向得分匹配、Heckman模型以及剔除样本等方法进行稳健性检验。研究认为,低碳城市试点政策实施显著提高了企业的碳排放绩效;低碳城市试点的政策效应在企业所有权、行业碳排放强度和创新度、企业地区之间有所差异;低碳城市试点政策主要通过促进城市绿色创新和企业环境治理投资两个途径以促进企业碳排放绩效的提升。研究表明,低碳城市试点政策是实现“双碳”目标的助推器,政府应当继续鼓励低碳城市试点政策的实施,进一步扩大试点地区,引导更多的城市实现低碳转型,同时引导企业参与绿色低碳转型,鼓励企业进行绿色技术创新和参与环境治理投资,助力实现“双碳”目标,加速推动经济的绿色转型进程。
This study investigates the implementation impact of low-carbon city pilot policies on corporate carbon emission performance in the context of China s“dual carbon”goals.Using data from Chinese listed companies between 2003 and 2020,a multi-period difference-in-differences model was employed to empirically and systematically examine how urban low-carbon transformations influence corporate carbon emissions.Additionally,a mediation model was used to analyze the underlying mechanisms through which these policies affect corporate carbon emission performance.Robustness checks were conducted using methods such as joint fixed effects,propensity score matching,the Heckman model,and sample elimination.The results show that low-carbon city pilot policies significantly improve corporate carbon emission performance.The impact varies depending on corporate ownership structure,industry carbon emission intensity,innovation capacity,and regional factors.The policies primarily enhance corporate carbon emission performance by promoting urban green innovation and increasing corporate investments in environmental governance.These findings suggest that low-carbon city pilot policies are boosting factors in achieving China s“dual carbon”goals.The government is encouraged to continue expanding the implementation of these pilot policies and the pilot region,guide more cities and enterprises in transitioning to low-carbon practices,and promote corporate participation in green technological innovation and investment in environmental governance to facilitate the achievement of“dual carbon”goals and expedite the green transformation of China s economy.
作者
李光勤
李佳欣
刘毛桃
LI Guangqin;LI Jiaxin;LIU Maotao(School of International Trade&Economics,Anhui University of Finance&Economics,Bengbu 233030,Anhui,China;School of Public Economics and Administration,Shanghai University of Finance&Economics,Shanghai 200433,China)
出处
《长安大学学报(社会科学版)》
2025年第2期67-85,共19页
Journal of Chang'an University(Social Science Edition)
基金
安徽省哲学社会科学基金项目(AHSKY2022D050)。
关键词
低碳城市
企业碳排放绩效
绿色创新
环境治理投资
low-carbon city
corporate carbon emission performance
green innovation
investment in environmental governance
