摘要
在全球加速推进碳中和目标的背景下,重污染企业成为碳减排的重点对象,强制性环境信息披露作为提升企业环境信息透明度、推动绿色发展的重要监管手段,其对重污染企业碳排放绩效的影响亟待深入探究。选取2010—2019年重污染行业上市公司作为研究对象,以新《环保法》作为强制性环境信息披露政策的研究代表,通过构建双重差分模型,揭示和检验强制性环境信息披露对重污染企业碳排放绩效的影响机制。研究发现,强制性环境信息披露可以显著提升重污染企业的碳排放绩效,并且绿色技术创新在此过程中具有中介效应。此外,相对于国有企业,强制性环境信息披露更加显著地提升了非国有企业的碳排放绩效。
Against the backdrop of global efforts to accelerate carbon neutrality goals,heavily polluting enterprises have emerged as key targets for carbon emission reduction.Mandatory environmental information disclosure,serving as a critical regulatory tool to enhance corporate environmental transparency and drive green development,warrants in-depth exploration regarding its impact on the carbon emission performance of such enterprises.Listed companies in heavily polluting industries from 2010 to 2019 were examined,employing China’s revised Environmental Protection Law as a representative policy for mandatory environmental disclosure.By constructing a difference-in-differences(DID)model,the mechanism was analyzed through which mandatory environmental information disclosure influenced the carbon emission performance of heavily polluting firms.The findings reveal that mandatory environmental disclosure significantly improves carbon emission performance,with green technology innovation acting as a mediating factor.Moreover,compared to state-owned enterprises,the policy demonstrates a more pronounced positive effect on the carbon emission performance of non-state-owned enterprises.
作者
孙宇
刘丽蕊
刘微微
SUN Yu;LIU Lirui;LIU Weiwei(School of Economics and Management,Harbin Engineering University,Harbin 150006,China)
出处
《科技和产业》
2025年第20期132-139,共8页
Science Technology and Industry
基金
黑龙江省哲学社会科学研究规划(21GLB062)。
关键词
重污染企业
碳排放绩效
强制性环境信息披露
绿色技术创新
双重差分法
heavy pollution enterprises
carbon emission performance
mandatory environmental information disclosure
green technology innovation
double difference method
