摘要
在气候变化风险日益加剧和减碳压力不断加大的背景下,企业低碳转型成为实现可持续发展的关键路径。基于2009—2022年中国A股上市公司面板数据,探讨气候变化风险意识对碳绩效的影响及其作用机制。企业气候变化风险意识的增强显著促进了碳绩效的提升,且这一促进作用在非国有企业、省会城市企业、行业集中度水平较低的企业及中小型企业中更为突出。ESG表现能够强化气候变化风险意识对碳绩效的正向影响。作用机制分析从技术视角、转型视角和管理视角三个维度揭示了气候变化风险意识影响碳绩效的内在路径,绿色技术创新、数字化转型和风险管理水平的提高是气候变化风险意识促进碳绩效的重要渠道。
Against the backdrop of escalating climate change risks and increasing pressure to reduce carbon emissions,the low-carbon transformation of enterprises has become a critical pathway for achieving sustainable development.Based on the panel data from Chinese A-share listed companies from 2009 to 2022,this study analyzes the impact of climate change risk awareness on carbon performance and its underlying mechanisms.Enhanced corporate climate change risk awareness significantly improves carbon performance.This positive effect is more pronounced for non-state-owned enterprises,enterprises located in provincial capitals,enterprises with low industry concentration levels,and small and medium-sized enterprises.The performance of ESG(Environmental,Social,and Governance)strengthens the positive relationship between climate change risk awareness and carbon performance.Mechanistic analysis reveals the internal impact channels from three dimensions:technical perspective,transformation perspective,and management perspective.Green technology innovation,digital transformation,and improvement of risk management level are important channels for promoting carbon performance.
作者
董康银
赵丛雨
DONG Kangyin;ZHAO Congyu(School of International Trade and Economics,University of International Business and Economics,Beijing 100029,China)
出处
《中南大学学报(社会科学版)》
北大核心
2025年第3期154-168,共15页
Journal of Central South University:Social Sciences
基金
对外经济贸易大学中央高校基本科研业务费专项资金资助项目“油气产业新质生产力与减污降碳的协同机制及实现路径研究”(24QN08)。
关键词
气候变化风险意识
碳绩效
技术创新
数字化转型
风险管理
climate change risk awareness
carbon performance
ESG
green technological innovation
digital transformation,risk management
