摘要
作为我国主要碳源的重要载体,第二产业企业碳信息披露质量的提升对实现“双碳”目标和促进我国区域经济高质量发展具有重要意义。本文依托2015—2022年第二产业上市公司和省域层面的相关数据,基于区域同群效应视角检验企业碳信息披露质量对区域经济高质量发展的影响机理和影响路径。研究发现,提高企业的碳信息披露质量能够通过融资优化与促进创新两种路径促进所在地区经济的高质量发展。企业的碳信息披露质量具有显著的区域同群效应,该效应对区域经济高质量发展产生两种影响呈现双重性:同群效应的高标准向好趋势,则对提升区域经济高质量发展水平产生积极影响;而同群效应下低标准模仿行为易导致同质化披露,不利于区域经济高质量发展。
The secondary industry is an important carrier of carbon sources in China.Enhancing the quality of corporate carbon information disclosure in the industry is of great significance to achieving the“dual carbon”goals and promoting the high-quality development of regional economy in China.Based on the data regarding listed companies in the secondary industry from 2015 to 2021 and at the provincial level,this study examines the mechanism and path of the quality of corporate carbon information disclosure impacting the high-quality development of regional economy from the perspective of regional peer effect.The research results indicate that higher-quality carbon information disclosure of enterprises can promote the high-quality economic development in their regions through two paths.The quality of corporate carbon information disclosure demonstrates a significant regional peer effect,which poses two impacts on the high-quality development of regional economy:The positive trend of high standards generated by the peer effect has a positive impact on the improvement of development quality of regional economy;low standard imitation under the peer effect leads to homogeneous disclosure,which is not conducive to the high-quality development of regional economy.
作者
王艺洁
常春艳
盖政
Wang Yijie;Chang Chunyan;Gai Zheng(College of Resources and Environment,Shandong Agricultural University,Taian,Shandong 271017;College of Agronomy,Qingdao Agricultural University,Qingdao,Shandong 266109)
出处
《中国商论》
2025年第19期128-132,共5页
China Journal of Commerce
基金
山东省社会科学规划研究项目(23CGLJ52)。
关键词
双碳目标
碳信息披露
经济高质量发展
区域同群效应
同质化披露
第二产业
“dual carbon”goals
carbon information disclosure
high-quality economic development
regional peer effect
homogeneous disclosure
secondary industry
