Enterprises are the main contributors to carbon emissions,improving their carbon performance is an important focus for achieving the carbon peaking and carbon neutrality goals and promoting high-quality economic and social development.Based on the micro data of A-share listed companies from 2008 to 2021,this article constructs a multiphase difference-in-difference model to examine the impact mechanism and effect of low-carbon city pilot policy implementation on the carbon performance of enterprise.It's found that:1)The low-carbon city pilot policy significantly promoted the improvement of enterprise's carbon performance,with a marginal effect of 0.232.2)The low-carbon city pilot policy has a more prominent promoting effect on the carbon performance of state-owned enterprises,enterprises in the eastern region,and non-heavy polluting industries.3)The low-carbon city pilot policy promotes the carbon performance of enterprises through mechanisms such as improving their level of green technology innovation and promoting environmental information disclosure.The geographical location has produced a significant moderating effect between low-carbon city pilot policy and enterprise's carbon performance.In order to comprehensively promote the low-carbon transformation and carbon performance improvement of enterprises,it should further optimize environmental policies,encourage green technology innovation,strengthen environmental information disclosure,and balance regional and industry differences in policy implementation.
low-carbon city pilotcarbon performance of enterprisegreen technology innovationenvironmental information disclosuregeographical location
NETL
NSTL
万方数据
