环境信用评价政策提升碳信息披露质量了吗?——兼论数字经济的调节作用
Has the Environmental Credit Evaluation Policy Improved the Quality of Carbon Information Disclosure?
简冠群 1郭阳阳1
作者信息
摘要
本文选取 2008-2021 年A股上市公司为样本,构建企业碳信息披露质量评分体系,并将环境信用评价政策的实施视为准自然实验,探究其对企业碳信息披露质量的影响.研究发现,环境信用评价政策能够显著提升企业碳信息披露质量,并且数字经济发展水平能够正向强化环境信用评价政策的积极效应.环境信用评价政策对碳信息披露质量的影响存在异质性,该作用在非国有企业和非制造业企业中更为显著.进一步研究发现,碳信息披露质量的提升能够促进企业绿色创新、降低审计收费、缓解融资约束,有利于企业长远发展.研究证实了环境信用评价政策的有效性,有助于激励企业践行环保责任、提升碳信息披露质量,助力国家双碳目标实现.
Abstract
Using a sample of A-share listed companies from 2008 to 2021,this study constructs a quality scoring system for corporate carbon information disclosure and treats the implementation of the environmental credit eval-uation policy as a quasi-natural experiment to explore its impact on the quality of corporate carbon information disclosure.The study finds that the environmental credit evaluation policy significantly enhances the quality of corporate carbon information disclosure,and the level of digital economy development positively reinforces the positive effects of the environmental credit evaluation policy.The impact of the environmental credit evaluation policy on the quality of carbon information disclosure is heterogeneous,being more significant in non-state-owned enterprises and non-manufacturing enterprises.Further research reveals that improving the quality of carbon infor-mation disclosure can promote corporate green innovation,reduce audit fees,and alleviate financing constraints,thereby benefiting long-term corporate development.The study confirms the effectiveness of the environmental credit evaluation policy,which helps incentivize companies to fulfill environmental responsibilities,improve the quality of carbon information disclosure,and support the achievement of the national dual carbon goals.
关键词
环境信用评价政策/碳信息披露/数字经济/绿色创新/审计收费Key words
Environmental credit evaluation policy/Carbon information disclosure/Digital economy/Green in-novation/Audit fees引用本文复制引用
基金项目
甘肃省哲学社会科学规划项目(2022QN025)
甘肃政法大学校级科研项目(GZF2022XZD05)
出版年
2024
NETL
NSTL
万方数据