碳市场交易试点与规模对企业碳信息披露质量的影响
Carbon market trading pilot,carbon market scale and the quality of carbon information disclosure of enterprises
李龙 1张永红1
作者信息
- 1. 太原理工大学经济管理学院,山西晋中 030600
- 折叠
摘要
企业碳信息披露质量能够反映企业的碳排放与碳减排能力,也直接体现了企业内部的的低碳战略,是解决环境问题的重要调控因素.以我国碳市场交易试点作为准自然实验,采用双重差分法研究碳市场交易试点对于企业碳信息披露质量的影响.研究发现,碳市场交易试点显著促进了试点地区企业碳信息披露质量的提高.碳市场规模越大,对企业碳信息披露质量的促进作用就越显著.研究结论是政府要充分发挥碳市场交易试点对于企业碳信息披露质量的作用,完善我国企业的碳信息披露体系,对于目前我国的碳市场交易试点建设具有参考意义.
Abstract
The quality of carbon information disclosure of enterprises can reflect the carbon emission and carbon reduction capacity of enterprises,and also directly reflect the low-carbon strategy within enterprises,which is an important regulatory factor to solve environmental problems.This paper takes China's carbon market trading pilot as a quasi-natural experiment,and studies the influence of carbon market trading pilot on the quality of carbon information disclosure of enterprises by double difference method.It is found that the pilot of carbon market trading has significantly improved the quality of carbon information disclosure of enterprises in the pilot areas.At the same time,the larger the carbon market is,the more significant it will promote the quality of carbon information disclosure.The conclusion is that the government should give full play to the role of carbon market trading pilot in the quality of carbon information disclosure of enterprises and improve the carbon information disclosure system of Chinese enterprises,which is of reference significance for the construction of carbon market trading pilot in China at present.
关键词
碳市场交易试点/碳市场规模/碳减排/碳信息披露质量/被解释变量/双重差分法Key words
carbon market trading pilot/carbon market scale/carbon emission reduction/carbon information disclosure quality/explained variable/differences-in-differences引用本文复制引用
基金项目
山西省研究生教育创新计划项目(2023SZ08)
出版年
2024
NETL
NSTL
万方数据