低碳城市试点对企业碳绩效的影响机制及效应

• 作者： 曹笑天 ¹ 黄嘉信 ¹ 狄亚轩 ¹ 陈静 ¹
• 作者单位：
  1.  湖南科技大学 商学院
• 发布时间：2025-02-08

摘要: 企业是碳排放的主要贡献者，提升企业碳绩效是推动“双碳”战略目标实现、促进经济社会高质量发展的重要着力点。文章基于2008—2021年A股上市公司微观数据，以低碳城市试点政策为准自然实验，构建多期双重差分模型考察了低碳城市建设对企业碳绩效的影响机制和效应。研究发现：①低碳城市试点政策显著地促进了企业碳绩效提升，边际效应为0.232。②低碳城市试点对国有企业、东部地区企业和非重污染行业企业碳绩效的促进作用更为突出。③低碳城市试点政策通过提高企业绿色技术创新水平以及促进企业环境信息披露等路径机制，推升企业碳绩效。地理位置在低碳城市试点与企业碳绩效之间产生了明显的调节效应。为了全面推动企业低碳转型和碳绩效提升，除了要进一步优化环境政策，还应鼓励绿色技术创新，加强环境信息披露，并平衡政策执行的地域行业差异。

Abstract: 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

• 分类： 地理学 >> 综合地理学
• 稿件状态： 已在期刊出版
期刊名称： 《经济地理》 2024年 第12期 “区域经济与理论方法”专栏
• 引用： PSSXiv:202502.00182 (或此版本 PSSXiv:202502.00182V1)
  DOI:10.15957/j.cnki.jjdl.2024.12.005
  CSTR:32012.36.PSSXiv.202502.00182
• 推荐引用方式： 曹笑天,黄嘉信,狄亚轩,陈静.低碳城市试点对企业碳绩效的影响机制及效应.经济地理,2024(12).[DOI:10.15957/j.cnki.jjdl.2024.12.005] (点此复制)