排放交易计划和政府压力对中国企业气候变化信息披露的影响

Q2 Environmental Science Environmental Challenges Pub Date : 2024-07-05 DOI:10.1016/j.envc.2024.100979
Sailu Zhang
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引用次数: 0

摘要

随着全球变暖和气候变化对企业的各种影响,企业气候变化信息披露近年来已成为一个非常突出的话题,引起了社会各界的高度关注。在中国等经济快速增长的新兴经济体,气候变化信息披露对于企业向利益相关方和社会展示其可持续发展努力具有重要意义。因此,有必要研究推动气候变化信息披露的关键因素。本研究以中国排污权交易试点地区的上市公司为研究对象,探讨外部因素对信息披露绩效的影响。研究采用差分法考察排放交易计划政策实施对企业气候变化信息披露的影响。结果表明,ETS 对信息披露绩效有一定程度的影响。此外,这种影响对面临较大政府压力的企业更为显著。我们的研究结果为中国和其他新兴经济体气候管理和企业气候变化信息披露实践的未来发展提供了一些政策启示。
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The impact of emission trading schemes and government pressure on corporate climate change disclosure in China

With the various impacts of global warming and climate change on businesses, corporate climate change disclosure has become a highly prominent topic in recent years, drawing significant attention from various sectors of society. In emerging economies experiencing rapid economic growth, such as China, climate change disclosure holds significant relevance for businesses in presenting their sustainability efforts to their stakeholders and society. Therefore, it is necessary to investigate the key factors propelling climate change disclosure. This study focuses on listed companies in the pilot regions of China's Emissions Trading Scheme (CN-ETS) to explore the influence of external factors on disclosure performance. The difference-in-differences approach is conducted to examine the impact of ETS policy implementation on corporate climate change disclosure. The results indicate that ETS does have a certain level of effect on disclosure performance. Additionally, the influence is more significant for companies facing higher government pressure. Our findings provide several policy implications for the future development of climate management and corporate climate change disclosure practices in China and other emerging economies.

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来源期刊
Environmental Challenges
Environmental Challenges Environmental Science-Environmental Engineering
CiteScore
8.00
自引率
0.00%
发文量
249
审稿时长
8 weeks
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